Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Muhammad Fadhill Lizaldy
Politeknik Negeri Batam
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR Muhammad Fadhill Lizaldy; Yulinda Yulinda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.711 KB) | DOI: 10.30871/jama.v1i2.506

Abstract

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013 -2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.Keywords: going concern opinion, bankruptcy prediction model, auditor reputation
Co-Authors Yulinda Yulinda