Opini audit going concern dan faktor-faktor yang mempengaruhinya : (Studi empiris atas perusahaan manufaktur yang terdaftar di BEI tahun 2007)

Deskripsi

The focus of this study is explain about factors influencing the issuance of going concern audit opinion by auditor, such as audit quality, client size, improvement and financial distress. The method used in this study is logistic regression with sample of manufacturing company listed in Indonesia Stock Exchange in 2007. The result of this study finds that client size and financial distress influence significantly whereas the audit quality and improvement is not significantly influence the issuance of going concern audit opinion.Ada tabel