Analisis Pengaruh Faktor
Perusahaan, Kualitas Auditor, Kepemilikan
Perusahaan Terhadap Penerimaan
Opini Audit Going Concern
(Perusahaan Manufaktur Yang
Terdaftar di Bursa Efek Indonesia)
(Indira Januarti, Universitas
Diponegoro)
Abstract
This research examines the
relationship between financial distress, debt default, size, audit lag, prior
opinion, auditor client tenure, auditor quality, opinion shopping, manajerial
and institutional ownership would receive a going concern opinion. A samples of
45 manufacturing companies listed at Indonesia Stock Exchange from 1997-2006. Logistic
regression is used to examine the hypothesis.
The results indicate that debt
default, size, auditor client tenure, prior opinion, auditor quality are
significantly affect the going concern audit opinion. On the other hand
financial distress audit lag, opinion shopping, manajerial and institutional
ownership does not have effect on going concern audit opinion.
Key words : firm factors, auditor quality, firm
ownerships, going concern audit opinion
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