PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Authors

  • Danang Anugrah Putra
  • Ach. Syaiful Hidayat Anwar
  • Thoufan Nur

DOI:

https://doi.org/10.22219/jrak.v6i1.5081

Abstract

This research is aimed to examine the effect of the company’s growth, financial condition and the
prior year audit opinion on going concern audit opinion in mining companies listed on Indonesia
Stock Exchange (IDX). This research is associativeresearch that the population of this research
is mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. The
sample is determined by purposive sampling method and the technique of data analysis is
logistic regression. The results of this research are company’s growth and the prior year audit
opinion has no effect on going concern audit opinion. On the other hand, financial condition has
effect on going concern audit opinion.
Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

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Published

2017-12-07

Issue

Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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