Pertimbangan Going Concern Perusahaan Dalam Pemberian Opini Audit  

Oleh:

Petronela, Thio Anastasia

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 1 (Mar. 2004), page 46-55.
Topik: audit; going concer; audit opinion; profitability; leverage
Fulltext: hal 46-55.pdf (161.99KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This research examines to explain audit opinion, which auditor has responsibilities to asses a client's ability to continue as a going concern. This can be shown from client's ability to result profit and retired its liabilities. Although audit doesn't use to evaluate company's productivity, auditors should attent client's going concern before audit opinion published. Discriminant analysis which is used in this research result that profitability is significant to audit opinion but has no significant to leverage.

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