Kiat Bisnis
Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 JUNI 2014

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN

Prismawardani, Ika (Unknown)
Pratomo, Dudi (Unknown)

Article Info

Publish Date
16 May 2015

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

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Journal Info
Kiat Bisnis
Website

Abbrev

KIATBISNIS

Publisher

Universitas Widya Dharma Klaten

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmiah Fakultas ...