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All Journal Jurnal Ilmiah Akuntansi dan Humanika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Mahasiswa Entrepreneur West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

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Journal : Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

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Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Suharsono, Riyanto Setiawan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.486 KB) | DOI: 10.30741/assets.v2i1.221

Abstract

This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion.
Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Riyanto Setiawan Suharsono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i1.221

Abstract

This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion.
Co-Authors Achmad Syahfrudin Zulkarnnaeni Agustina Eka Saputri Asep Dana SAPUTRA Asep Dana Saputra Ayu Rahmawati Ayu Widia Lestari Bagas Tegar Laksana Choirun Ni’matus Sa’diyah Dino Angga**, Budi Santoso* Dwi Dayanti Oktavia Firstia Nurlaili Khairunnisa Melda Kusuma Wardani Naely Azhad Norita Citra Yuliartati Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Pratiwi Dwi Libriana Rendy Mirwan Aspirandi Rini Purnama Sari Risa Martha Muliasari Sa’diyah, Choirun Ni’matus Yulinartati Yulinartati