E-JURNAL AKUNTANSI
Vol 11 No 2 (2015)

PROFITABILITAS, LEVERAGE, PRIOR OPINION DAN KOMPETENSI AUDITOR PADA OPINI AUDIT GOING CONCERN

Ni Putu Putri Aryantika (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
25 May 2015

Abstract

Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of profitability, leverage, prior opinion and auditor competences on a going concern audit opinion. Analyzed by logistic regression concluded that profitability negatively not influence on a going concern audit opinion, leverage and prior opinion influence on a going concern audit opinion and auditor competences influence on a going concern audit opinion.

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...