Authors:

Putu Wasita Astari, Made Yeni Latrini

Abstract:

“The purpose of this study is to show the effect of disclosure, debt default, the audit quality and audit opinion the previous year on a going-concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling method used is purposive sampling method, with a total sample of 124 with 31 companies selected. Data analysis technique used is the logistic regression (logistic regression). Based on the results of the analysis showed that the variables of disclosure does not affect the going concern audit opinion. Debt default does not affect the going concern audit opinion. Audit quality has no effect on the going concern audit opinion. The audit opinion the previous year affect the going concern audit opinion.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-27341

Published

2017-06-16

How To Cite

ASTARI, Putu Wasita; LATRINI, Made Yeni. FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN.E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 2407-2438, june 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-27341. Date accessed: 28 Aug. 2025.

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Issue

Vol 19 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License