PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN PADA KEAKURATAN DALAM PEMBERIAN OPINI GOING CONCERN

  • Ni Luh Dea Kemuning Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Gede Juliarsa Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This research was conducted to fulfill the purpose of obtaining empirical evidences on whether auditor’s reputation and company size affected the granting of going concern opinion accuracy. The accuracy of going concern opinion was proxied through company’s bankruptcy after receiving going concern opinion, that if the company goes bankrupt after receiving going concern opinion, the granting of going concern opinion is considered accurate. Samples obtained through purposive sampling method were 42 manufacturing companies listed on Indonesia Stock Exchange throughout 2004-2008 period. Data analysis technique and hypothesis test performed with logistic regression analysis. The findings indicated that auditor’s reputation affected the granting of going concern opinion accuracy, while company size didn’t affect the granting of going concern opinion accuracy. The higher the reputation, the more accurate the granting of going concern opinion accuracy would be.

 

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Published
2016-05-27
How to Cite
KEMUNING, Ni Luh Dea; JULIARSA, Gede. PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN PADA KEAKURATAN DALAM PEMBERIAN OPINI GOING CONCERN. E-Jurnal Akuntansi, [S.l.], v. 15, n. 2, p. 847-861, may 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/12295>. Date accessed: 11 oct. 2024.
Section
Articles

Keywords

Going Concern Opinion, Auditor’s Reputation, Company Size, Financial Distress, Type I Reporting Error

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