FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

  • Putu Wasita Astari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Made Yeni Latrini Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study is to show the effect of disclosure, debt default, the audit quality and audit opinion the previous year on a going-concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling method used is purposive sampling method, with a total sample of 124 with 31 companies selected. Data analysis technique used is the logistic regression (logistic regression). Based on the results of the analysis showed that the variables of disclosure does not affect the going concern audit opinion. Debt default does not affect the going concern audit opinion. Audit quality has no effect on the going concern audit opinion. The audit opinion the previous year affect the going concern audit opinion.

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Published
2017-06-16
How to Cite
ASTARI, Putu Wasita; LATRINI, Made Yeni. FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN. E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 2407-2438, june 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/27341>. Date accessed: 04 nov. 2024.
Section
Articles

Keywords

Disclosure, Debt Default, Quality Audit, Audit Opinion Previous Year, Going Concern