Pengaruh Faktor-Faktor Keuangan, Debt Default Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern Yang Diberikan Oleh Auditor
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Nadya, Igga Sitta
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:57:09
Abstract :
The prediction on issuing going concern opinion has been major concern for auditor or shareholders. Today, auditor responsibility is winding, not only in judging the financial report or detecting a fraud, but also they have to judge the company ability to maintain company going concern. That happens because there is demand from the shareholders to give the early warning information about company prospect that influence the investing decision of the shareholder. The goals of this research are to testing the influence of current ratio, financial condition of the company (Revised Altman Model), growth of the company (profit growth), debt default, and previous audit report to going concern audit opinion given by auditor. Object of this research use all of the company that listed in Indonesia Stock Exchange start from 2006 to 2010 as the sample. The sample was taken with purposive sampling method and the result 31 companies are fulfill the sample criteria. Hypotheses testing was done with logistic regression test tool from SPSS application program. Based on the result, can be concluded that financial condition of the company (Revised Altman Model), debt default, and previous audit report are affect to going concern audit opinion given by auditor. On the other, current ratio and growth of the company (profit growth), do not so.
The prediction on issuing going concern opinion has been major concern for auditor or shareholders. Today, auditor responsibility is winding, not only in judging the financial report or detecting a fraud, but also they have to judge the company ability to maintain company going concern. That happens because there is demand from the shareholders to give the early warning information about company prospect that influence the investing decision of the shareholder. The goals of this research are to testing the influence of current ratio, financial condition of the company (Revised Altman Model), growth of the company (profit growth), debt default, and previous audit report to going concern audit opinion given by auditor. Object of this research use all of the company that listed in Indonesia Stock Exchange start from 2006 to 2010 as the sample. The sample was taken with purposive sampling method and the result 31 companies are fulfill the sample criteria. Hypotheses testing was done with logistic regression test tool from SPSS application program. Based on the result, can be concluded that financial condition of the company (Revised Altman Model), debt default, and previous audit report are affect to going concern audit opinion given by auditor. On the other, current ratio and growth of the company (profit growth), do not so.
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