Poppy Indriani, Poppy (2022) Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur. Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur.
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Abstract
Going concern is the ability of an entity to maintain its survival during a reasonable period of time, ie no more than one year from the date of financial statements (SPAP, 2001). This study aims to examine the effect of company growth, financial performance, auditor reputation and audit opinion in the previous year on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange during 2015-2016 with the method of selecting data samples with purposive sampling. In this study using logistic regression analysis techniques to analyze the influence of company growth, financial performance, auditor reputation and previous year's audit opinion on going-concern audit opinion. The results of the study show that: (1) Company growth has no effect on the going concern audit opinion, because high sales growth will affect the increased production costs, (2) financial performance has no effect on going concer audit opinions, indicating high profitability is not always reflecting the good performance of the company, (3) the auditor's reputation does not affect the going concern audit opinion, meaning that the size of the KAP does not affect the audit quality provided by the auditor, (4) the previous year's audit opinion has a significant effect on the going concern audit opinion, because the company that receives opinion going concern audit in the previous year, predicted to receive a similar audit opinion in the current year.
| Item Type: | Article |
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| Subjects: | K Law > K Law (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Law |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 24 Jun 2022 02:25 |
| Last Modified: | 24 Jun 2022 02:25 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/15274 |
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