THE INFLUENCE OF AUDIT QUALITY, COMPANY FINANCIAL CONDITION, PRIOR AUDIT OPINION, COMPANY'S GROWTH ON GOING CONCERN AUDIT OPINION (Empirical Study of Indonesia Manufacturing Company Listed on IDX from 2004 until 2006)

Akmal, Atika Tesha (2011) THE INFLUENCE OF AUDIT QUALITY, COMPANY FINANCIAL CONDITION, PRIOR AUDIT OPINION, COMPANY'S GROWTH ON GOING CONCERN AUDIT OPINION (Empirical Study of Indonesia Manufacturing Company Listed on IDX from 2004 until 2006). Fakultas Ekonomi.

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Abstract

This research is aimed to investigate the influence of audit quality, company's financial condition, prior audit opinion, company's growth on going concern audit opinion. Going concern is a basic assumption in making finanical statement, in other words the financial statment is make with the assumptiont that the company is able to continue their life and business in the future. Audit opinion become one of the important tools for investor in making decision. Review of previous research indicate that financial condition (Altman's Z score) and prior audit opinion are significantly affect to going concern audit opinion. The sample of this research is using purposive random sampling. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2004 until 2006. The 75 company annual reports were analyzed as sample by examining hypothesis by using logistic regression. The result indicates that financial condition (Jeffrey S. Grover score) and prior audit opinion have significant influence on going concern audit opinion, but audit quality, and company's growth failed to show its significant influence. Keywords: audit quality, company's financial condition, prior audit opinion, company's growth, going concern audit opinion.

Item Type: Article
Subjects: R Medicine > RT Nursing
Divisions: Fakultas Ekonomi > Akuntasi
Depositing User: Operator Repo Unand
Date Deposited: 21 Mar 2016 06:24
Last Modified: 21 Mar 2016 06:24
URI: http://repo.unand.ac.id/id/eprint/383

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