Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmu dan Riset Akuntansi
Syarifah, Atika Noor
STIESIA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Syarifah, Atika Noor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is aimed to examine the influence of financial condition, firm size, company growth,leverage, audit opinion and previous year audit reputation to the provision of going concern audit opinion. Thepopulation is all non-financial companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2015periods which have been audited and published. The sample selection has been done by using purposivesampling. Based on the predetermined criteria, 108 companies have been selected as samples. The logisticregression method and the SPSS (Statistical Product and Service Solutions) instrument has been applied toexamine the hypothesis. After the data analysis has been carried out, it has been found thatfirm size, companygrowth, leverage, audit reputation do notgive any significant influenceto the provision of going concern opinion.Meanwhile the financial condition which is proxy by the Altman Z-Score model and previous year audit opiniongive significant influence to the provision of going concern audit opinion.Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit Opinion
Co-Authors KURNIA KURNIA, KURNIA