Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 2 (2015)

PENGARUH FAKTOR NON KEUANGAN DAN RASIO NILAI PASAR TERHADAP OPINI GOING CONCERN

Hadi, Fitria Handayani Fauziah (Unknown)
Priyadi, Maswar Patuh (Unknown)

Article Info

Publish Date
19 Feb 2016

Abstract

This research is meant to examine the influence of Public Accountant Office reputation, audit opinion of the previous years, opinion shopping and the ratio of market value to the opinion of going concern. The result of this research shows that partially the variable of opinion of the previous years has significant and positive influence to the opinion of going concern. Meanwhile, the Public Office Accountant reputation, opinion shopping and ratio of market value do not have any significant influence to the opinion of going concern.Keywords: Public Accountant Office (KAP) Reputation, Audit Opinion of the Previous Year, OpinionShopping and Ratio of Market Value.

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Journal Info
Jurnal Ilmu dan Riset Akuntansi
Website

Abbrev

jira

Publisher

Seekolah Tinggi Ilmu Ekonomi Indonesia

Subject

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

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...