Going Concern Opinion in Providing Information for The Markets  

Oleh:

Hartadi, Bambang

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 3 (Dec. 2012), page 483-490.
Topik: Going Concern Opinion; Market Value of Equity; Market Book Value; Net Income; Growth
Fulltext: 116-403-1-SM_dv.pdf (47.34KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Audit opinion theoretically should he used as a good early warning by the investors. This is true, especially, because the going concern opinion should provide the real company performance than can be used by the market to predict the ability of company to keep their going concern operation. From such reasons, this study analyzes whether the going concern opinion (GCO), provides useful information about the value of the firm for other parties, especially the market, in this study, the samples were selected by using purposive sampling method of manufacturing companies in LQ45. In testing the hypothesis, the researcher uses multiple linear regressions. In some cases, the results do not support previous studies. Going Concern Opinion and Net Income do not affect the Market Value of Equity. Thus, it does not support the previous research findings. On the contrary, the Book Value of Equity and growth have significant effect on the Market Value of Equity, in which this supports the previous ones.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali