Work

Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern

Year: 2015

Type: article

Abstract: Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of profitability, leverage, prior opinion and auditor competences on a going concern audit opinion. Analyzed by logistic regression concluded that profitability negatively not influence on a going concern audit opinion, leverage and prior opinion influence on a going concern audit opinion and auditor competences influence on a going concern audit opinion.

Source: E-Jurnal Akuntansi

Authors: Ni Putu Putri Aryantika, Ni Ketut Rasmini

Institution: Udayana University

Language: Indonesian

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W1562882877

FWCI: 1.586

Cites:

Cited by: 9

Related to: 10