文章基本信息

标题：FAKTOR-FAKTOR YANG MEMENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN
本地全文：下载
作者：Nanang Bayudi ; Ni Gusti Putu Wirawati
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2017
卷号：19
期号：1
页码：109-136
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Going concern audit opinion issued an audit opinion by the auditor to determine whether the company can maintain its viability. Going concern is one of the most important concepts underlying financial reporting and auditor's responsibility to determine the viability of the financial statements. The purpose of this study was to determine the influence of the factors that affect the provision of going concern audit opinion with a number of observations as much as 130 sample obtained by purposive sampling method. Data analysis technique used is the logistic regression analysis. Based on the results of analysis show that variables significantly affect profitability going concern audit opinion. Liquidity variable does not affect the going concern audit opinion. Variable size of the company does not affect the going concern audit opinion. Variable firm size does not affect the going concern audit opinion.
关键词：Profitabilitas; Likuiditas; Ukuran Perusahaan; Ukuran KAP; Audit Going Concern