THE EFFECTS OF COMPANY’S CHARACTERISTICS, AUDIT QUALITY, AND GOOD CORPORATE GOVERNANCE MECHANISM ON GOING CONCERN MODIFIED AUDIT OPINION ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (BEI)

PUTRI, STEPHANI VALENTINE and Dewi, Kencana and Yusrianti, Hasni (2012) THE EFFECTS OF COMPANY’S CHARACTERISTICS, AUDIT QUALITY, AND GOOD CORPORATE GOVERNANCE MECHANISM ON GOING CONCERN MODIFIED AUDIT OPINION ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (BEI). Undergraduate thesis, Sriwijaya University.

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Abstract

This paper describes the influence of company’s financial condition, audit quality, company’s growth, institutional ownership, managerial ownership, independent commissioner and audit committee toward going-concem modified audit opinion. Audit opinion issued by the auditor is expected by financial users because the auditors’ opinion is used as basis for making decision, especially for investment. The variables which are used are varying and the research results are not conclusive. This paper uses 105 sample manufacturing companies which is listed on Indonesia Stock Exchange (BEI) from 2006-2010. The hypotheses of the paper are investigated using logistic regression. The result indicates that company’s financial condition, institutional ownership, and audit committee influence the acceptance of a going-concem modified opinion and audit quality, company’s growth, managerial ownership and independent commissioner do not influence the acceptance of a going-concem modified opinion. Ali the independent variables influence the acceptance of a going-concem modified opinion

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Going-Concern Opinion, Company's Characteristics, Audit Quality, GCG Mechanism
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 03:59
Last Modified:	01 Nov 2021 03:59
URI:	http://repository.unsri.ac.id/id/eprint/56576

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