Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Vol 7, No 2 (2018)

Pengaruh Kondisi Keuangan, Audit Tenure, dan Ukuran KAP terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016

Maria Dini Yanuariska (Kantor Konsultan Pajak Benny Gunawan dan Rekan)
Aloysia Yanti Ardiati (Universitas Kristen Satya Wacana Salatiga)

Article Info

Publish Date
30 Jun 2018

Abstract

Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012). This research was conducted at manufacturing companies listed in Indonesia Stock Exchange from 2012 until 2016. Based on the criteria of research sample, it was obtained 400 research samples. The purpose of this research was to discover the effect of financial condition, audit tenure, and the size of public accountant office on going concern audit opinion. The results of this study indicated that the financial condition had a positive effect on going concern audit opinion, audit tenure had negative effect on going concern audit opinion, and the size of public accountant office had no effect on going concern audit opinion.

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Journal Info
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Website

Abbrev

maksipreneur

Publisher

Universitas Proklamasi 45 Yogyakarta

Subject

Economics, Econometrics & Finance

Description

Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship (JMP) is a periodical scientific journal published by Universitas Proklamasi 45 (UP45) Yogyakarta, Indonesia, twice a year on December and June. This journal is intended to collect and publish a summary of research results, scientific ...