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

Ni Putu Putri Aryantika; Ni Ketut Rasmini

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

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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Published

2015-05-25

How to Cite

ARYANTIKA, Ni Putu Putri; RASMINI, Ni Ketut. PROFITABILITAS, LEVERAGE, PRIOR OPINION DAN KOMPETENSI AUDITOR PADA OPINI AUDIT GOING CONCERN. E-Jurnal Akuntansi, [S.l.], v. 11, n. 2, p. 414-425, may 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/11020>. Date accessed: 16 nov. 2024.

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