Analisis Pengaruh Opini Audit Going Concern tahun Sebelumnya, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Listing di Bei 2011- 2015)
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Date
2017-06-08Author
R.R. Siti Bazdariyatul Aini, 13312156
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This research aims to reexamine the factors that affect the going concern audit
opinion. Factors tested in this research is the prior year audit opinion,
company’s growth, company’s size, and financial condition. This research uses
the mining companies listed in Indonesia Stock Exchange in the period 2011
2015 as research samples. Based on the purposive sampling method, there are 22
mining companies which fulfilled the sample requirement. Data were analyzed
using logistic regression analysis. The result showed that the the prior year audit
opinion and financial condition affect the going concern audit opinion. company’s
growth and company’s size does not affect the going concern audit opinion.
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