Jurnal Ilmiah Akuntansi dan Bisnis
Vol 11 No 2 (2016)

Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion Shopping Terhadap Penerimaan Opini Going Concern

Syamsuri Rahim (Universitas Muslim Indonesia)

Article Info

Publish Date
22 Mar 2017

Abstract

This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion. The samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The population of this study is132. The samples used are 28 companies selected by random sampling method during the observation period of 3 (three) years. Data was analyzed using logistic regression analysis model. The results show that the financial condition, audit quality and opinion shopping significantly influence the acceptance of going concern audit opinion. 

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...