Pengaruh Opini Audit Going Concern Terhadap Model Prediksi Kebangkrutan dan Reputasi Auditor
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Date
2017-06-09
Authors
Lizaldy, Muhammad Fadhill
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
Audit report with modification of going concern indicates that in auditor’s opinion
there is a risk that companies could not survive. This study is aimed to investigate
the effect of bankruptcy prediction model and auditor reputation on going
concern audit opinion. Moreover, this going concern modification is not expected
by companies due to decrease public trust of image company. In addition, some
of companies received unqualified opinion stop operating and not in accordance
with the auditor's assessment. Thus, this study used object includes manufacturer
listed on Indonesia Stock Exchange during 2013-2015 with 134 observations
obtained using purposive sampling method. Furthermore, this data are analyzed
used logistic regression analysis. The conclusion of this study, the result has
showed that the financial condition proxied by bankruptcy prediction model
affect going concern auditor opinion positively. The auditors reputation which is
proxied by audit firm size do not positively affect the opinion.
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Keywords
Manajemen Bisnis, Akuntansi Manajerial, Ilmu Ekonomi