Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Okkidaya Prima Putra
Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH AUDIT TENURE , REPUTASI KAP, DISCLOSURE,UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Okkidaya Prima Putra; Harun Delamat; Relasari Relasari
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8807

Abstract

This research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples of manufacturing industry. They were listed on the Indonesian Stock Exchange in 2011-2015. Based on method purposive sampling, research samples total are 80 financial statements. Hypothesis in this research used logistic regression.This research indicated that profitability had significant effect on the going concern audit opinion. Profitability had significant value of 0,036 below 0,05. Audit tenure, accounting firm reputation, disclosure and company size did not have significant effect on the going concern audit opinion.
Co-Authors Harun Delamat Relasari, Relasari