Work

Pengaruh Pertumbuhan Perusahaan, Rasio Keuangan, Dan Kualitas Auditor Terhadap Opini Audit Going Concern

Year: 2019

Type: article

Abstract: The purpose of this research is to analyze the effect of company growth on going concern audit opinion, the effect of company size on going concern audit opinion, the effect of liquidity on going concern audit opinion, the effect of solvability on going concern audit opinion, profitability, and the effect of quality auditor on going concern audit opinion. The research was causal comparative research. The sample used in this research were manufacturing companies listed in Indonesian Stock Exchange in 2014-2017. Those companies were selected by purposive sample method. There were 101 companies. The data were tested by logistic regression analysis. The results showed that solvability was significantly influenced the acceptance going concern audit opinion. In contrast, company growth, company size, profitability, liquidity, and quality auditor were not have any significant influence to the acceptance going concern adit opinion.

Source: Jurnal Akuntansi Trisakti

DOI: 10.25105/jat.v5i2.5238

Authors: Sesty Farica Purba, Nazmel Nazir

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W2967532786

FWCI: 9.577

Cites:

Cited by: 34

Related to: 10