Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang terdaftar di BEI 2012-2015
Abstract
Auditor's going concern opinion can influence the decisions of investors
and creditors. Going concern audit opinion received by the company showed the
conditions which araise auditor’s hesitation of the company’s going concern.
Going concern audit opinion can be used as an early warning for the users of the
financial statements in order to avoid mistakes in decision making. Some research
about factors that affect the going concern audit opinion on the company is still
reaping a different result. This research aims to reexamine the factors that affect
the going concern audit opinion. Factors tested in this research is the liquidity,
company’s growth, reputation of KAP, and the prior year audit opinion. This
research uses the manufacturing companies listed in Indonesia Stock Exchange in
the period 2012 - 2015 as research samples. Based on purposive sampling, there
are 22 manufacturing companies which fulfilled the sample requirement. Data
were analyzed done using logistic regression analysis. The result showed that the
reputation of KAP, and the prior year audit opinion affect the going concern audit
opinion. Variable liquidity and company’s growth does not affect the going
concern audit opinion.
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