文章基本信息

标题：THE EFFECT OF COMPANY’S FINANCIAL CONDITION, THE AUDIT QUALITY AND SHOPPING OPINION TOWARDS THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION
其他标题：PENGARUH KONDISI KEUANGAN PERUSAHAAN, KUALITAS AUDIT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN
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作者：Syamsuri Rahim ; Syamsuri Rahim
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2016
卷号：11
期号：2
页码：75-83
DOI：10.24843/JIAB.2016.v11.i02.p02
语种：English
出版社：Universitas Udayana
摘要：This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion. The samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The population of this study is 132. The samples used are 28 companies selected by random sampling method during the observation period of 3 (three) years. Data was analyzed using logistic regression analysis model. The results show that the financial condition, audit quality and opinion shopping significantly influence the acceptance of going concern audit opinion.
其他摘要：ini bertujuan untuk menguji pengaruh kondisi keuangan perusahaan, kualitas audit dan opinion shopping, terhadap opini going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-
关键词：Going concern audit opinion; financial condition; audit quality; opinion shopping
其他关键词：Opini going concern; kondisi keuangan; kualitas audit; opinion shopping