Jurnal Bisnis dan Akuntansi
Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi

VARIABEL-VARIABEL YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT DENGAN PARAGRAF GOING CONCERN

HARYO SUPARMUN (STIE Trisakti)



Article Info

Publish Date
18 Apr 2018

Abstract

The purpose of this study is to analyze the effect of bankruptcy prediction, firm growth, leverage, auditor reputation, quick ratio, return on assets on the receiving of an unqualified opinion with paragraph going concern. The samples in this study are manufacturing company listed in Indonesia Stock Exchange for period 2007 until 2011. 24 samples are obtained by purposive sampling method. This study uses binary logistic regression method to data analyzes. The results show that bankruptcy prediction, leverage and auditor reputation have influence to the receiving of an unqualified opinion with paragraph going concern. While, firm growth, quick ratio and return on assets do not have influence to unqualified opinion with paragraph on going concern.

Copyrights © 2014






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...