DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)
Abstract This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Muhammadiyah University Press
2018-07-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Online Access: | http://journals.ums.ac.id/index.php/reaksi/article/view/5552 |
| _version_ | 1818428679962755072 |
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| author | Hafid Byusi Fatchan Achyani |
| author_facet | Hafid Byusi Fatchan Achyani |
| author_sort | Hafid Byusi |
| collection | DOAJ |
| description | Abstract
This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.
Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion. |
| first_indexed | 2024-12-14T15:05:28Z |
| format | Article |
| id | doaj.art-8de57ec52f044a37a8c6db502b786a9c |
| institution | Directory Open Access Journal |
| issn | 2541-6111 |
| language | English |
| last_indexed | 2024-12-14T15:05:28Z |
| publishDate | 2018-07-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj.art-8de57ec52f044a37a8c6db502b786a9c2022-12-21T22:56:43ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112018-07-0131132810.23917/reaksi.v3i1.55524138DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)Hafid Byusi0Fatchan Achyani1Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah SurakartaProgram Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah SurakartaAbstract This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion. Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.http://journals.ums.ac.id/index.php/reaksi/article/view/5552 |
| spellingShingle | Hafid Byusi Fatchan Achyani DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) Riset Akuntansi dan Keuangan Indonesia |
| title | DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) |
| title_full | DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) |
| title_fullStr | DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) |
| title_full_unstemmed | DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) |
| title_short | DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) |
| title_sort | determinan opini audit going concern studi empiris pada perusahaan real estate dan property yang terdaftar di bei tahun 2013 2015 |
| url | http://journals.ums.ac.id/index.php/reaksi/article/view/5552 |
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