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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) ETAM: Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM
Anita, Widya Febryari
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita, Widya Febryari
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.939

Abstract

The goals of this research is to show the influence of liquidity, leverage, profitability, cash flow from operations, size, growth company, audit quality, audit lag, client tenure, debt default to the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between 2010 to 2013. The population of this research are 148 manufacture companies. Sampling method that used in this research is purposive sampling, so I get 25 company samples to 4 years (2010-2013) with 100 analysis units by access the financial statement of auditee, independent audit report, and annual report on website www.idx.co.id. Analysis data technique that is used in this research is descriptive statistics analysis and logistic regression method. The results of this research indicate that. Leverage and audit lag has positive influence to the acceptance of going concern audit opinion. While other variable, cash flow from operations has negative influence to the acceptance of going concern audit opinion. Liquidity, profitability, size, growth company, audit quality, auditor client tenure, debt default has insignificantly influence to the acceptance of going concern audit opinion. Keywords:           Liquidity, Leverage, Profitability, Cash Flow From Operation, Size, Growth Company, Audit Quality, Audit lag
Co-Authors Aulia, Edis Rama Dedeng Abdul Gani Amruloh Muhammad, Rabhi Fathan Rulyanti Susi Wardhani Wahidin Wahidin Wirman, Wirman