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Eko Budi Santoso
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Journal : AKRUAL: Jurnal Akuntansi

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Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern Santoso, Eko Budi; Wiyono, Ivan Yudhistira
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p139-154

Abstract

AbstractGoing concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage.Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.
Co-Authors . Gunawan ., Ichlas Imran ., Saat Riyanto ., Windarti . Achmad Ghozali, Achmad ahmad yani Ajeng Nugrahaning Dewanti Akbar, Hairil Alpian Jayadi, Alpian Andi Purnomo Andi Purnomo, Andi Bambang Setyohadi Kuswarna Putra, Bambang Setyohadi Kuswarna Bambang Soemardiono Cholichul Hadi Endang Wuryandini, Endang Endi Sutikno Eva Hertnacahyani Herraprastansi Fery Irfan Nurrahman Fitria Fitria Hariyati, Novi Hartanto, Tommi Adrian Ivan Yudhistira Wiyono, Ivan Yudhistira M. Husni Darmawan, M. Husni Moch Fathoni Setiawan Ngurah Ayu Nyoman Murniati Sofyan Zainal Sri Sumartiningsih Sumartinah, Happy Ratna Ummi Fadlilah Kurniawati, Ummi Fadlilah Widjaya, Joyce Martha Yudy Surya Irawan Yustika, Gaung Perwira