Pengaruh Audit Tenure, Reputasi KAP, Disclosure Klien, dan Opini Audit Sebelumnya terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2007-2011)
| Main Author: | Aningdita Pratiwi, Karina |
|---|---|
| Other Authors: | Rodoni, Ahmad, Cebba, Abdul Hamid |
| Format: | Book |
| Bahasa: | in |
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/23869 |
Daftar Isi:
- This research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples of manufacturing industry. Th ey were listed on the Indonesian Stock Exchange in 2007 - 2011. Based on method purposive sampling, research samples total are 110 financial statements. Hypothesis in this research used logistic regression. This research indicated that disclosure and prior year audit opinion had significant effect on the going concern audit opinion. Disclosure had significant value of 0,008 below 0,05 and prior year audit opinion had significant value of 0,00 below 0,05. Audit tenure, accounting firm reputation, and company size did not have significant effect on the going concern audit opinion