Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Auditor Switching, dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
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Institusion

Universitas Sumatera Utara

Author

Sinaga, Aprilia Carolina

Subject

Audit Quality 

Datestamp

2018-12-14 02:37:42 

Abstract :
The goals of this research is to show the influence of audit quality, financial condition, auditor switching, and prior audit opinion to going concern audit opinion at manufacture company listed on The Indonesia Stock Exchange between 2013 to 2016. Population of this research are 148 companies with access the financial statement of auditee and independent auditor report on website www.idx.co.id. Sampling method that used in this research is purposive sampling method, with 52 company samples to 3 years (2014-2016) with 156 analysis units. Analysis data method that is used in this research is logistic regression method. Based on the results of data processing using logistic regression with SPSS software, known variable financial condition and prior audit opinion has significantly effect influence to going concern audit opinion in 5% significance level. But the influence that occurs between the variable audit quality and auditor switching to going concern audit opinion is not statistically significant at the 5% significance level.