Pengaruh Masa Penugasan Audit, Ukuran KAP, Kondisi Keuangan, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2007-2012)
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Institusion
STIE Indonesia Banking School
Author
Adhikumoro, Waskitho
Subject
HF5601 Accounting
Datestamp
2024-05-15 01:11:52
Abstract :
This paper describes the influence of tenure, audit size, financial condition, and the size of the client company on a going concern audit opinion. Audit opinion issued by the auditor is expected by users of the quality of information, because as the basis for investment decisions. Going concern audit opinion is an opinion issued by auditors to ascertain whether the company can maintain its existence. These studies on the factors that affect the audit opinion has been carried out both overseas and in Indonesia. This study was taken because in the previous research there are still differences between each other and there are a differences between the result of previous research with existing theory. The sample of this research are listed companies in Mining Industry in Indonesia Stock Exchange in the year of 2007-2012. This study uses 12 sample firms in Mining Industry inIndonesia Stock Exchange in 2007-2012. The type of data is secondary data, while data analysis method used was logit regression. The results of this study indicate that the tenure, audit size, financial condition, and the size of the client company together provide a significant positive effect on stock prices of listed companies in Mining Industry in Indonesia Stock Exchange in the period 2007-2012. The partial effect of audit size each have a positive and significant effect on going concern audit opinion. of listed companies in Mining Industry in Indonesia Stock Exchange in the period 2007-2012. The financial condition influences negatively and significant toward going concern audit opinion.However tenure and the size of the client company each have a positive and no significant effectof listed companies in Mining Industry in IDX in the year of 2007-2012. Keywords: tenure, audit size, financial condition, and the size of the client company, going concern audit opinion.
This paper describes the influence of tenure, audit size, financial condition, and the size of the client company on a going concern audit opinion. Audit opinion issued by the auditor is expected by users of the quality of information, because as the basis for investment decisions. Going concern audit opinion is an opinion issued by auditors to ascertain whether the company can maintain its existence. These studies on the factors that affect the audit opinion has been carried out both overseas and in Indonesia. This study was taken because in the previous research there are still differences between each other and there are a differences between the result of previous research with existing theory. The sample of this research are listed companies in Mining Industry in Indonesia Stock Exchange in the year of 2007-2012. This study uses 12 sample firms in Mining Industry inIndonesia Stock Exchange in 2007-2012. The type of data is secondary data, while data analysis method used was logit regression. The results of this study indicate that the tenure, audit size, financial condition, and the size of the client company together provide a significant positive effect on stock prices of listed companies in Mining Industry in Indonesia Stock Exchange in the period 2007-2012. The partial effect of audit size each have a positive and significant effect on going concern audit opinion. of listed companies in Mining Industry in Indonesia Stock Exchange in the period 2007-2012. The financial condition influences negatively and significant toward going concern audit opinion.However tenure and the size of the client company each have a positive and no significant effectof listed companies in Mining Industry in IDX in the year of 2007-2012. Keywords: tenure, audit size, financial condition, and the size of the client company, going concern audit opinion.
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