PENGARUH KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Authors

  • Putri Ragillia Susanto
  • Siti Zubaidah

DOI:

https://doi.org/10.22219/jrak.v5i2.5155

Abstract

This study aims to examine the effect of financial performance, debt default and reputation of
public accounting firm on acceptance of going concern audit opinion. The method of this research
is a quantitative approach and SPSS as an analysis tool. The results showed that the financial
performance proxied by the calculation of financial ratios has no significant and negative effect
on the acceptance of going concern audit opinion. Second, the company’s default debt has no
significant and positive effect on the acceptance of going concern audit opinion. Finally, the
reputation of the public accounting firm proxied at the scale of the public accounting firm has no
significant and positive effect on the acceptance of going concern audit opinion.
Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm

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Published

2017-12-19

Issue

Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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