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Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern
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Institusion
Universitas Katolik Musi Charitas
Author
Fransisca, Helen
Subject
H Social Sciences (General) 
Datestamp
2021-04-23 04:07:59 
Abstract :
The purpose of this research is to analyze factors that affect auditor?s opinion going concern The examined factors of this research are operation of firms size, debt default, audit lag, disclosure, and growth companies as independent variables while auditor?s opinion going concern as dependent variable. The population in this study are manufacturing companies listed in Indonesian Stock Exchange (IDX) and sent the report on finance to Bapepam in the period years 2012-2014. The sample of 12 manufacturing companies was obtained. The data that was used in this research was the secondary data and selected by using purposive sampling method. Hypothesis testing that was used the analysis of desciptive analysis and logistic regression.with SPSS ver. 20.0. The results of the research and the testing of the hypotesis showed that the disclosure influence on the auditor?s opinion going concern and the others variabel were ignored. 
Institution Info

Universitas Katolik Musi Charitas