Pengaruh Kualitas Audit, Debt Default dan Kondisi Keuangan Perusahaan Terhadap Penerimaan Opini Going Concern  

Oleh:

Murtin, Alek ; Anam, Choirul

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 9 no. 2 (Jul. 2008), page 140-147.
Topik: Audit Quality; Dept Default; Company Financial Condition and Going Concern opinion

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research have a purpose to test the effect of audit quality, dept default and company financial condition to going concern opinion acceptance. The sample which used in this research is manufacture company which registered in Indonesia Stock Exchange between 2000-2007. The sample was taken purposive sampling method and the resault 29 companies were match and fulfill the sample criteria. Hypothesis testing was done with regresion test tool from SPSS aplication program. The research result show that audit quality have positif effect and significant to the possibility of going concern opinion acceptance, debt default have positif effect and significant to the possibility of going concern opinionacceptance an d company financial condition have negative effect and significant to the possibility of going concern opinion acceptance.

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