PENGARUH KUALITAS AUDIT DAN PROXY GOING CONCERN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN NON REGULASI DI BURSA EFEK INDONESIA (BEI)
ABSTRACT: Auditor have to
judge the company ability to maintain company going concern. There are demand
from the shareholders to give the information about company prospect that
influence the investing decision of the shareholders.This research aims to
examine whether the audit quality, liquidity ,and profitability, effect on going
concern audit opinion. This research used an-nual report data and audit report
of 152 non-regulated companies listed in Indonesian Stock Exchange (BEI) in
2002-2006 periods as the sample. The non-regulated industrial sample was
determined based on the previous research by Mayangsari (2003). By using
logistic regression model, it can be concluded that audit quality, liquidity
and profitability have significant effect on going concern audit opinion. The
limitation of this research are only used three variable and period research five
years.
Keywords: audit quality;
industrial specialization auditor; going concern; profitability; liquidity;
going concern auditor opinion
Penulis: Okie Indra Wijaya, Yasmin
Umar Assegaf, Rahmawati
Kode Jurnal: jpmanajemendd090078
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<
