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PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, AUDIT TENURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN ( Studi Terhadap Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, AUDIT TENURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN ( Studi Terhadap Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017)
 
Creator Shulhiyyah, Fairotus
Afifudin, Afifudin
Mawardi, M. Cholid
 
Description ABSTRACTThis research was conducted to analyze the Effect of Financial Conditions, Auditor Reputation, Tenure Audit, and Previous Year Audit Opinion on Disclosure of Going Concern Audit Opinion. The population in this study is the Tang manufacturing company registered in the Indonesian Securities Burs 2015-2017. The sampling technique in this study used Purposive Sampling and produced as many as 50 companies into the study sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. The results of the model test using the omnibus test show that the Financial Condition, Auditor's Reputation, Tenure Audit, and Previous Year Audit Opinion influence the Disclosure of Going Concern Audit Opinion. The partial test results show that the financial condition affects the disclosure of Going Concern Audit Opinion. While other variables such as Auditor Reputation, Tenure Audit, and Previous Year Audit Opinion did not affect the Disclosure of Going Concern Audit Opinion.Keywords : Financial Conditions, Auditor Reputation, Tenure Audit, and Previous Year Audit Opinion on Disclosure of Going Concern Audit Opinion
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/3777
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/3777/3396
 
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