ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PERUSAHAAN JASA YANG TERDAFTAR DI BEI PERIODE 2008 – 2012

SUPRYADI, YOSI (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PERUSAHAAN JASA YANG TERDAFTAR DI BEI PERIODE 2008 – 2012. Undergraduate thesis, Sriwijaya University.

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Abstract

Going concern opinion accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion can be used as early warning to the user of financial statements in order to prevent mistakes on decision making. A number of research has been conducted concerning factors that influence to going concern audit opinion. Yet, its result keeps showing inconsistency. This study objective is to reinvestigate factors that influence going concern audit opinion. The factors used on this research are company’s size, company’s growth, audit quality, audit lag, and prior year audit opinion. This research using sample of Banking and real estate companies listed on Indonesia Stock Exchange in 2008-2012. Based on purposive sampling, there are 6 Banking and real estate companies which fulfilled the sample requirements. Hypothesis testing on this research was done by the logistic regression analysis. The hypothesis testing showed that company’s size, company’s growth, and prior year audit opinion have positive relationship to going concern audit opinion. Variables of audit lag have negative relationship to going concern audit opinion. Variables of audit quality have no relationship to going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	going concern audit opinion, company’s size, company’s growth, audit quality, audit lag, and prior year audit opinion
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	28 Jan 2021 07:16
Last Modified:	28 Jan 2021 07:16
URI:	http://repository.unsri.ac.id/id/eprint/41358

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