文章基本信息

标题：EFFECT OF DEBT DEFAULT, turnover AUDITORS, AND SIZE ITS GOING TO ACCEPTANCE OF AUDIT OPINION CONCERN
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作者：Fitri Tri Diyanti ; Dr. Untara Untara
期刊名称：Faculty of Economics
出版年度：2010
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Keywords: Debt default, auditors switching, company size, going concern audit opinion.ABSTRACTThe survival of a business entity is always associated with the management capability to bringthese business units to survive as long as possible. Accordingly, the fair if the first allegation isaddressed to management. But the accusation was also great potential to widen to the auditors.Going concern problem, which is relatively complex and continues to exist? So that thenecessary factors - factors as the definitive benchmark for determining the company's goingconcern status. In order to factors - factors can be consistent, then the required testing – testingthat in a volatile economic situation going-concern status can remain in the prediction. Thepurpose of this research is to show demonstrate the effect of debt default, auditors switching andcompany size with the chance of receiving going concern audit opinion at Service Companylisted on Indonesia Stock Exchange between 2005 to 2009. The research method used in thisresearch is purposive sampling and data used in this research is financial statement andindependent audit report from each company that published on website www.idx.co.id. Themodel used in this research is logistic regretion. The result of this research indicates the debtdefault not affects to the receiving of going concern audit opinion, while auditors switching andcompany size affect the receiving of going concern audit opinion.