文章基本信息

标题：Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern
本地全文：下载
作者：Eko Budi Santoso ; Ivan Yudhistira Wiyono
期刊名称：Akrual: Jurnal Akuntansi
印刷版ISSN：2085-9643
电子版ISSN：2502-6380
出版年度：2013
卷号：4
期号：2
页码：139-154
DOI：10.26740/jaj.v4n2.p139-154
出版社：Universitas Negeri Surabaya
摘要：Going concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage. Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.
其他摘要：Abstract Going concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage. Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.
关键词：Going concern opinion; auditor reputation; bankruptcy prediction; disclosure; leverage
其他关键词：Going concern opinion;auditor reputation;bankruptcy prediction;disclosure;leverage