Audit Going Concern Opinion, Influenced by Audit Quality Leverage, Prior Audit Opinion, Growth and Size of The Companies

Tjahjani, Fera and Novianti, Rysa Feryna (2014) Audit Going Concern Opinion, Influenced by Audit Quality Leverage, Prior Audit Opinion, Growth and Size of The Companies. In: The 7th NCFB and Doctoral Colloquium 2014 Towards a New Indonesia Business Architecture Sub Tema: “Business And Economic Transformation Towards AEC 2015” Fakultas Bisnis dan Pascasarjana UKWMS, October, 30, 2014, Surabaya.

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Abstract

Independent auditor stated audit going concern opinion on the company’s financial statement due to doubted of the entity’s sustainability (PSA No.30, section 341, 2011). A few factors affect audit going concern opinion acceptance. Santosa and Wedari (2007) found that audit quality, leverage, prior audit opinion, size and growth of the entities had significant relationship on the audit going concern opinion. Based on the same model, this research was aimed to test which factors had dominant impact to the audit going concern opinion of companies listed in Indonesia Stock Exchange besides manufacturing companies, banks and other financial institution. Samples identification was based on the result of purposive sampling for 2010 to 2012. The result provide evidence that leverage and prior audit opinion had significant influences to the audit going concern opinion, meanwhile, quality audit, growth and size had no significant influences.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Audit Going Concern Opinion, Leverage, Quality Audit
Subjects: Business > Accounting
Business
Divisions: Proceeding > Faculty of Business
Depositing User: Vincentius Widya Iswara
Date Deposited: 16 Jan 2015 02:33
Last Modified: 27 Jul 2016 07:18
URI: http://repository.wima.ac.id/id/eprint/985

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