文章基本信息

标题：Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014)
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作者：Lintang Trenggono ; Ni Nyoman Alit Triani
期刊名称：Akrual: Jurnal Akuntansi
印刷版ISSN：2085-9643
电子版ISSN：2502-6380
出版年度：2015
卷号：6
期号：2
页码：147-168
DOI：10.26740/jaj.v6n2.p147-168
出版社：Universitas Negeri Surabaya
摘要：This study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the company's growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies' compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the company's growth, the current ratio, RoA, companies' compliance with laws and regulations have no effect tothe providing of going concern audit opinion.
关键词：going concern audit opinion;debt default;RoA;audit opinion in previous year;the companies' compliance with laws and regulations