PENGARUH OPINION SHOPPING, DEBT DEFAULT, OPINI AUDIT TAHUN SEBELUMNYA, DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN
| Main Author: | Fenny, Julyanti |
|---|---|
| Format: | Bachelors NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.upj.ac.id/id/eprint/406/1/01%20Preliminary.pdf http://eprints.upj.ac.id/id/eprint/406/ |
Daftar Isi:
- Responsibilities of auditors don’t only focus on detecting fraud, but also assess the company’s ability to maintain its survival. Auditors are not only check the financial statements, but also can make the predictions the company’s ability to maintain the continuity of their business. This study aims to analyze the effect of opinion shopping, debt default, previous year’s audit opinion, and company’s financian condition to going concern audit opinion. The sample in this study is consist of go public firm in Indonesia Stock Exchange use of 2017-2018. The type of data used was secondary data obtained from www.idx.co.id. The sample was taken with purposive sampling method. The method used to analyze this research is logistic regression analysis method. The results showed that the opinion shopping and previous year’s opinion influence had a effect on going concern audit opinion. Debt default and financian condition had no effect on going concern audit opinion. Keywords: opinion shopping, debt default, previous year’s audit opinion, financial condition, going concern audit opinion