Authors:

Angga Patria Gama, Sri Astuti

Abstract:

“ABSTRACTThis research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both simultaneously and partially. This research used secondary data obtained from the annual reports published on the official website of the Indonesia Stock Exchange www.idx.co.id. Samples were companies listed on Indonesia Stock Exchange from 2008 – 2011. This research used purposive sampling and obtained 1.143 observation data. The hypotheses were examined using logistic regression. Results of simultaneous test showed that audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee significantly influenced the acceptance of auditor’s opinion with going concern modification. Partial test results indicated that prior year auditor’s opinion, company size, and audit delay significantly influenced the acceptance of auditor’s opinion with going concern modification, while audit quality, company growth, and the expertise of audit committee did not significantly influence the acceptance of auditor’s opinion with going concern modification.Keywords: auditor, audit opinion, going concern”

Keywords

auditor, audit opinion, going concern

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/jiab/full-10868

Published

2014-01-10

How To Cite

GAMA, Angga Patria; ASTUTI, Sri. ANALISIS FAKTOR-FAKTOR PENERIMAAN OPINI AUDITOR DENGAN MODIFIKASI GOING CONCERN (Studi Empiris di Bursa Efek Indonesia).Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 9, n. 1, jan. 2014. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-10868. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 9 No 1 (2014)

Section

Articles

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