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|Title: ||Analisis Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern|
|Authors: ||Susarni, Ovi|
|Keywords: ||Going Concern|
|Issue Date: ||5-May-2012|
|Abstract: ||This study aims to determine the effect the company's financial condition (Revised
Altman, Springate), debt default, Audit Quality, Company’s Growth, and Going Concern
Opinion Audit. Sampling was done by purposive sampling of Commerce sector Mining in
Indonesia Stock Exchange during the 10 years from 2001 - 2010.
Statistical analysis was performed multivariate testing, using logistic regression analysis
to determine the factors that significantly affect the revenue going-concern audit opinion.
The result of logistic regression analysis of the five independent variables that affect the
revenue expected going-concern audit opinion indicates Going Concern Opinion Audit and
Company’s Growth variables that significantly affect the revenue going-concern audit opinion,
and that the variable Financial Condition of the Company, Debt Default, Audit Quality no
significant effect on acceptance going audit opinion concern.
Keywords : Financial Condition of the Company, Debt Default, Audit Quality, Company’s
Growth, and Going Concern Opinion Audit.|
|Appears in Collections:||E-Journal Ekonomi|
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