FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN

Dewi, Sofia Prima (2011) FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN. Karya Ilmiah Dosen.

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Abstract

The purpose of this research is to examines the influence of auditor reputation, financial condition, prior opinion, sales growth, return on asset, debt default, and firm size on a going concern opinion. The data was collected using purposive sampling method. The sample used in this research were 96 observation covering the period from 2006 until 2009. Logistic regression analysis showed that prior opinion and debt default has a significant effect on going concern opinion. On the other hand, auditor reputation, company’s financial condition, sales growth, return on asset, and firm size has no effect on going concern opinion.

Item Type: Article
Subjects: Penelitian > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 03 Apr 2017 07:46
Last Modified: 03 Apr 2017 07:46
URI: http://repository.untar.ac.id/id/eprint/269

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