PENGARUH AUDIT TENURE, DISCLOSURE, REPUTASI AUDITOR, OPINI AUDIT TAHUN SEBELUMNYA, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT “GOING GONCERNâ€
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
FLORENTINA, MARETA NOVIA
Subject
657.45 - AUDITING
Datestamp
2017-07-03 05:11:29
Abstract :
A business entity in carrying out its business activities will always strive to maintain the viability of the company, or what we call a going concern. This study examined the effect of audit tenure, disclosure, auditor?s reputation, audit opinion prior year, and firm size to the going concern audit opinion. Sample many as 42 automotive and components companies listed on the Indonesia Stock Exchange period 2009-2014 by methods purposive sampling. The method of analysis used in this study is logistic regression with software SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for logistic regression is examine overall model fit and hypothesis. The results showed that audit tenure, disclosure, auditor?s reputation, and firm size has no effect on acceptance going concern audit opinion. While the audit opinion prior year effect on acceptance going concern audit opinion. Keywords : going concern audit opinion, audit tenure, disclosure, auditor?s reputation, audit opinion prior year, and firm size.
A business entity in carrying out its business activities will always strive to maintain the viability of the company, or what we call a going concern. This study examined the effect of audit tenure, disclosure, auditor?s reputation, audit opinion prior year, and firm size to the going concern audit opinion. Sample many as 42 automotive and components companies listed on the Indonesia Stock Exchange period 2009-2014 by methods purposive sampling. The method of analysis used in this study is logistic regression with software SPSS (Statistical Product and Service Solution) support. The examine of data used in this study for logistic regression is examine overall model fit and hypothesis. The results showed that audit tenure, disclosure, auditor?s reputation, and firm size has no effect on acceptance going concern audit opinion. While the audit opinion prior year effect on acceptance going concern audit opinion. Keywords : going concern audit opinion, audit tenure, disclosure, auditor?s reputation, audit opinion prior year, and firm size.
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