Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2011 – 2013

Widyastuti, Theresia Dian

doi:10.12928/optimum.v6i1.7850

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2019

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“…Leverage adalah rasio yang digunakan untuk mengukur seberapa besar aktiva yang dimiliki perusahaan dibiayai oleh hutang. Widyantari (2011) dan Widyastuti (2016) membuktikan bahwa leverage berpengaruh positif terhadap opini audit going concern.…”

Section: Pendahuluanunclassified

Opini Audit Going Concern Dan Faktor-Faktor Yang Mempengaruhinya

Sunarwijaya

Arizona

2019

widyaakuntansi

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Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.

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Section: Pendahuluanunclassified