| dc.identifier.citation | Arry Pratama Rudyawan I Dewa Nyoman Badera Opini Audit Going Concern: Kajian Berdasarkan Model Prediksi Kebangkrutan, Pertumbuhan Perusahaan, Leverage, Dan Reputasi Audito. Universitas Udayana Irwansyah (2015) Pengaruh Faktor Keuangan dan Faktor Non Keuangan Terhadap Pengungkapan Opini Audit Going Concern. Medan: Simposium Nasional Akuntansi 18 Universitas Sumatera Utara. Jensen dan Smith (1984) Teori agensi. Khumairoh1), Nawang Kalbuana, SE,M.Ak 2), Henny Mulyati, SE.M.Com3 (2016) Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Surakarta: Syariah Paper Accounting FEB UMS. Misbakhul Munir (2015) Pengaruh Kualitas Audit, Kondisi Keuangan, Opini Audit Tahun Sebelumnya, Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Opini Audit Going Concern. Universitas Nusantara PGRI Kediri. Monica Krissindiastuti1 Ni Ketut Rasmini2 (2016) Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana. Nila Sari1), Nawang Kalbuana, SE,M.Ak 2), Agus Jumadi3) (2016) PENGARUH KONSERVATISME Akuntansi, Kualitas Audit, Ukuran Perusahaan Terhadap Penghindaran Pajak. Surakarta: Syariah Paper Accounting FEB UMS. Ni Putu Meriani1 Komang Ayu Krisnadewi. Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Reputasi Auditor Pada Pengungkapan Opini Audit Going Concern. Universitas Udayana Tria Kurniawati (2015) Pengaruh Reputasi Auditor, Disclosure, Audit Client Tenure, Dan Ukuran Perusahaan. Universitas Muhammadiyah Surakarta http://www.idx.co.id/ http://www.duniainvestasi.com/bei/ | in_ID |
| dc.description.abstract | Going concern audit opinion is issued by auditor if there is substantial doubt about entity’s ability to continue its operation. If there is a condition or event which make auditor sure that there is doubt about going concern of the entity, auditor should disclosure it on the explanatory paragraph of their audit report. This study aims to analyze and provide empirical evidence of the influence of the financial condition of the company, company size, income growth, reputation of public accountant firm, audit lag on the probability of going concern audit opinion disclosure. This research used food and beverage companies that listed in IDX from 2011-2015. Based on purposive sampling, there are 15 samples of trading companies. Hypothesis testing on this research was done by the linear regression analysis. The results showed that Altman Z-Score model as the proxy of financial condition, reputation of public accountant firm is statistically significant affect the going concern opinion. This result shows that bankruptcy prediction model could be the reference for auditor at decisioning entity's going concern and reputation of public accountant firm could be the reference for entity’s. And company size, income growth,and audit lag have no affect on going concern audit opinion. | in_ID |
