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Journal : Kiat Bisnis

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 JUNI 2014
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion..Keywords : going concern modification audit opinion, financial condition, corporate growth
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 Juni 2014
Publisher : Kiat Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion..Keywords : going concern modification audit opinion, financial condition, corporate growth
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
KIAT BISNIS Vol 5, No 4 (2014): Kiat Bisnis Juni
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.207 KB)

Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion.. Keywords : going concern modification audit opinion, financial condition, corporate growth