文章基本信息

标题：Effect of Prior Audit Opinion, Audit Quality, and Factors of Its Audit Opinion Going Concern
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作者：Dwi Cahyono
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：24
页码：70-77
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The goals of this research are to predicting the influence of prior audit opinions, audit quality, financial condition, sales growth, and debt default that exercise by the company with the chance of receiving going concern audit opinion. This research use Manufacture Company that listed in Indonesian Stock Exchange between 2007 to 2009 as the sample. Population of this research is 161 companies. Research sample amounts to 46 companies selected with purpose sampling method, with observation period of 3 years. The method that been used to analyses the correlation between variable are logistic regression method.From the Result, can be concluded that prior audit opinions, financial condition and debt default significantly to the receiving of going concern audit opinion. Whereas the audit quality and sales growth not significantly to the receiving of going concern audit opinion.
关键词：Prior opinions; audit quality; financial conditional; sales growth; debt default; and going-concern