PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun-tary because they expect that appointed independ...

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Bibliographic Details
Main Authors: Theresia Monica Joviana, Toto Warsoko Pikir, Ariston Oki
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
audit firm change voluntarily
going concern audit opinion
audit committee
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2552

Internet

http://journal.wima.ac.id/index.php/JAKO/article/view/2552

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