Articlegreen2012

Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern

Eko Budi Setyarno · Indira Januarti · Faisal Faisal

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Auditing, Earnings Management, Governance Financial Distress and Bankruptcy Prediction Corporate Governance and Financial Management

Abstract

In this study, we attempt empirically to investigate the relationship between audit quality, financial condition, previous audit report and sales growth on going concern audit opinion would receive a going concern opinion. A samples of 59 manufacturing companies listed at Jakarta Stock Exchange from 2000-2004. Logistic regression is used to examine hypothesis. The results indicate that financial condition (Altman Z-Score) and previous audit report are significantly affect the going concern audit opinion. On the other hand, audit quality and sales growth does not have effect on going concern audit opinion.

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2014Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia 2012ANALISIS PENGARUH OPINI AUDIT GOING CONCERN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING 2016PENGARUH OPINI AUDIT DAN REPUTASI KAP PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI 2013Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate Dan Property Di Bursa Efek Indonesia 2012PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, PERTUMBUHANPERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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