FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

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Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the effect of audit quality, company's...

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Main Author: Christian Sutedja
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2013-11-01
Series:Jurnal Akuntansi Kontemporer
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/442
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spelling doaj-b86e04139b60423e8b09aeae7e79efc02020-11-25T03:40:39ZindSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-012210.33508/jako.v2i2.442404FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTURChristian Sutedja0Universitas Katolik Widya Mandala SurabayaGoing concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the effect of audit quality, company's financial condition (liquidity ratio, profitability ratio, solvency ratio), prior year audit opinion, and the company growth towards giving of going concern audit opinion. The analysis showed that the influence giving of going concern audit opinion are profitability ratio, solvency ratio, and prior year audit opinion where profitability ratio have a negative effect, the solvency ratio and the audit opinion the previous year have a positive influence, while not affecting the giving of going concern audit opinion are audit quality, liquidity ratio, and company growth.http://journal.wima.ac.id/index.php/JAKO/article/view/442
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Christian Sutedja
spellingShingle Christian Sutedja
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi Kontemporer
author_facet Christian Sutedja
author_sort Christian Sutedja
title FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
title_short FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
title_full FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
title_fullStr FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
title_full_unstemmed FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
title_sort faktor-faktor yang berpengaruh terhadap pemberian opini audit going concern pada perusahaan manufaktur
publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
series Jurnal Akuntansi Kontemporer
issn 2085-1189
2685-9971
publishDate 2013-11-01
description Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the effect of audit quality, company's financial condition (liquidity ratio, profitability ratio, solvency ratio), prior year audit opinion, and the company growth towards giving of going concern audit opinion. The analysis showed that the influence giving of going concern audit opinion are profitability ratio, solvency ratio, and prior year audit opinion where profitability ratio have a negative effect, the solvency ratio and the audit opinion the previous year have a positive influence, while not affecting the giving of going concern audit opinion are audit quality, liquidity ratio, and company growth.
url http://journal.wima.ac.id/index.php/JAKO/article/view/442
work_keys_str_mv AT christiansutedja faktorfaktoryangberpengaruhterhadappemberianopiniauditgoingconcernpadaperusahaanmanufaktur
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