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AUDIT GOING CONCERN OPINION, INFLUENCED BY AUDIT QUALITY LEVERAGE, PRIOR AUDIT OPINION, GROWTH AND SIZE OF THE COMPANIES
| Detail | |
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| Author | FERA TJAHJANI (Tim: Ketua) |
| ID | 202.710.315 |
| Published Date | 01-01-1900 |
Abstract
Fera tjahjani Rysa Feryna Novianti Abstraksi Independent auditor stated audit going concern opinion on the company's financial statement due to doubted of the antily's sustainability (PSA No. 30, section 341, 2011). A few factors affect audit going concern oponion acceptance. Santosa and Wedari (2007) found that audit quality, leverage, prior audit opinion, size and growth of the entities had significant relationship on the audit going concern opinion. Based on the same model, this research was aimed to test which factors had dominant impack to the going concern opinion of companies listed in Indonesia Stock Exchange besides manufacturing companies, banks and other financial institution. Samples identification was based on the result of purposive sampling for 2010 to 2012. The result provide evidence that leverage and prior audit opinion had significant influences to the audit going concern opinion, meanwhile, quality audit, growth and size had no significant influences. Keywords: Audit going Concern Opinion, Leverage, Quality Audit