Pengaruh Model Prediksi Kebangkrutan, Leverage, Audit Lag, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern
| Main Author: | Salean, Anastasia Paula |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Universitas Multimedia Nusantara
, 2013
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| Online Access: |
http://ejournals.umn.ac.id/index.php/Akun/article/view/142 http://ejournals.umn.ac.id/index.php/Akun/article/view/142/114 |
Daftar Isi:
- The objective of this research is to examine the effect of bankruptcy prediction model, leverage, audit lag, and company size towards obtaining a going concern audit opinion. The samples in this study are 11 companies listed in Indonesian Stock Exchange being classified as manufacturing sector in the year 2008-2011. The sample in this study determined based on purposive sampling. Data used in this study is a secondary data such as annual reports or financial reports. The results from this study are (1) bankruptcy prediction model having no significant impact on obtaining a going concern audit opinion, (2) leverage having a significant impact on obtaining a going concern audit opinion, (3) audit lag leverage having a significant impact on obtaining a going concern audit opinion, (4) company size having no significant impact on obtaining a going concern audit opinion. Keywords: obtaining a going concern audit opinion, bankruptcy prediction model,leverage, audit lag, company size