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Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern

Author

Listed:
  • Arga Fajar Santosa
  • Linda Kusumaning Wedari

    (Alumni Fakultas UNIKA Soegijapramata Semarang
    Fakultas Ekonomi UNIKA Soegijapramata Semarang)

Abstract

This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s growth, and company size. Samples are obtained by sampling purposive method and obtained 310 observation data from 2001–2005. The logistic regression model testing is conducted four times because the financial condition variable has four different proxy models of bankcruptcy. The result of this research is that the audit quality and company growth do not influence on `going concern` opinion. The company size and company`s financial condition influences negatively toward the `going concern` opinion when the proxy model of bankcruptcy used the Altman Model and Springate Model, while the Zmijeski and the Revised Altman models are rejected. The `going concern` audit opinion prior year has positive influence toward `going concern` opinion.

Suggested Citation

  • Arga Fajar Santosa & Linda Kusumaning Wedari, 2007. "Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 11(2), pages 141-158, Desember.
    • Handle: RePEc:uii:jaaife:v:11:y:2007:i:2:p:141-158
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    Citations

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    Cited by:

    1. Siti Maria Wardayati, 2017. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals afr137, Global Academy of Training and Research (GATR) Enterprise.
    2. Mst. Maksuda Begum & Niluthpaul Sarker & Shamsun Nahar, 2023. "The Impact of Corporate Governance Attributes on Financial Distress among the Listed Firms in Pharmaceuticals Industry of Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 13(6), pages 155-167, November.

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