PENGARUH KONDISI KEUANGAN, AUDIT DELAY, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

WINDRATI, SEKAR RETNO (2015) PENGARUH KONDISI KEUANGAN, AUDIT DELAY, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Going concern opinion is a modified audit opinion with an explanatory paragraph if there is doubt over the ability of the company to continue its businessin in the long term. Going concern opinion is needed by stakeholders as an appropriate decision in accordance with the true financial condition of their ability to survive.The aim of this study was to obtain empirical evidence of the influence of the financial condition, audit delay, and audit client tenure to issuance of going concern opinion. This study used 390 manufacturing companies listed in Indonesian Stock Exchange (IDX). To test the hypothesis using logistic regression analysis shows that financial condition, audit delay, and audit client tenure that affect the acceptance of going concern opinion with a significance level of 5%. It can strength then the evidence that companies are experiencing poor financial condition, the length of the completion of audit by the auditor, and the length of the engagement between the client with the public accountant has a tendency to obtain a going concern opinio Keywords: Financial condition, audit delay, audit client tenure, and going concern opinion

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Mar 2017 05:56
Last Modified: 09 Mar 2017 05:56
URI: http://eprints.perbanas.ac.id/id/eprint/636

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