THE FACTORS WHICH DETERMINE THE OPINION OF THE SURVIVAL IMPACT ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (BEI) ON PERIOD 2012-2015

METANA, NOSY YODI (2017) THE FACTORS WHICH DETERMINE THE OPINION OF THE SURVIVAL IMPACT ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (BEI) ON PERIOD 2012-2015. SPIRIT PRO PATRIA, 3 (1). pp. 53-67. ISSN 2443 - 1532

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Official URL: https://jurnal.narotama.ac.id/index.php/patria/art...

Abstract

Audit standards 570.18 ask the auditor to propose a summary of the survival assumption on the financial statements which formed in several forms fitted on the audit standards. The study investigates the effect of financial distress, debt default, audit quality , institutional ownership , managerial ownership and independent commissioner which e ffect the auditor in the survival impact opinion. The object of this study is the companies listed in Indonesia Stock Exchange (BEI) on period 2012 - 2015. The logisti c regression used in this study. The result of this study shows that the debt default, audit quality and institution al ownership have a significant influence while financial distress, managerial ownership and independent commissioner have the opposite effe ct. Keywords : Survival impact opinion, debt default, audit quality, institutional ownership, financial distress, managerial ownership, independent commissione

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Library
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 31 Aug 2017 08:25
Last Modified: 30 Jul 2018 03:17
URI: http://eprints.perbanas.ac.id/id/eprint/2950

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