Analisis Faktor-faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

Boy Fadly
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Boy Fadly: Sekolah Tinggi Ilmu Ekonomi IBBI Medan

No 2qxct, OSF Preprints from Center for Open Science

Abstract: this study aims to determined the factors that effect the acceptance of audit going concern opinion on mining companies that listed on the Indonesia stock exchange in the period 2011-2014. the research method in this research is quantitative descriptive research. Data analysis technique used is logistic regression analysis. the result of research shows that simultaneously firm size variable, company growth, audit quality, and audit opinion of previous year have an effect on acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange. While partially, only the previous year's audit opinion variable that affect the acceptance of going concern audit opinion to mining companies that listed on the Indonesia stock exchange.

Date: 2018-05-31
New Economics Papers: this item is included in nep-acc and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:2qxct

DOI: 10.31219/osf.io/2qxct

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