Adbis : Jurnal Administrasi dan Bisnis
Vol 11, No 1 (2017): Jurnal Administrasi Dan Bisnis 2017

THE ACCEPTANCE OF AUDIT GOING CONCERN OPINION ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

Fera Tjahjani (STIE Malangkucecwara Malang)
Widanarni Pudjiastuti (STIE Malangkucecwara Malang)

Article Info

Publish Date
31 Jul 2017

Abstract

This studyinvestigates correlation between audit quality, financial performance, debt default, size of the firm, and audit tenure on going concern opinion acceptance. Samples used all companies which listed in Indonesia Stock Exchange beside manufacturing, banks and other financial institution during 2011-2013. Data collected by purposive sampling. The study provides empirical evidences that audit quality, financial performance had negative influences on audit going concern opinion acceptance, while leverage and audit tenure had positive ones. However, debt default and size of the entities had no relationship on it.

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Journal Info
Adbis : Jurnal Administrasi dan Bisnis
Website

Abbrev

adbis

Publisher

Politeknik Negeri Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Adbis - Jurnal Administrasi dan Bisnis terbit pertama kali bulan Desember 2007 dan diterbitkan dua kali dalam setahun yaitu pada bulan Juni dan Desember. Redaktur mengundang para penulis dan peneliti untuk menyumbangkan artikel hasil penelitian atau artikel konseptual dalam bidang Administrasi dan ...