NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION
This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the client company on a going concern opinion. Audit opinion issued by the auditor is expected by users of the quality of information, because as the basis for investment decisions. Going-concern audit opin...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
2010
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| _version_ | 1797019784983871488 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | This paper describes the influence of tenure, auditor reputation, disclosure, and the
size of the client company on a going concern opinion. Audit opinion issued by the auditor
is expected by users of the quality of information, because as the basis for investment
decisions. Going-concern audit opinion is an opinio!, issued by auditors to ascertain
whether the company can maintain its existence. Studies on thefactors that affect the audit
opinion have been carried out both overseas and in Indonesia. Thefactors used are vary
and the results are not conclusive. This study uses 89 samplefirms listed on the Indonesia
Stock Exchange in 2003-2008. Logit regression analysis shows that thi tenure, auditor
reputation, disclosure has a significant on going-concern opinion while the client company
size has no effect on going-concern opinion.
Keywords: tenure, auditor reputation, disclosure, size, going-concern opinion |
| first_indexed | 2024-03-05T23:11:37Z |
| format | Article |
| id | oai:generic.eprints.org:27855 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T19:05:02Z |
| publishDate | 2010 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:278552014-06-18T00:24:02Z https://repository.ugm.ac.id/27855/ NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION Perpustakaan UGM, i-lib Jurnal i-lib UGM This paper describes the influence of tenure, auditor reputation, disclosure, and the size of the client company on a going concern opinion. Audit opinion issued by the auditor is expected by users of the quality of information, because as the basis for investment decisions. Going-concern audit opinion is an opinio!, issued by auditors to ascertain whether the company can maintain its existence. Studies on thefactors that affect the audit opinion have been carried out both overseas and in Indonesia. Thefactors used are vary and the results are not conclusive. This study uses 89 samplefirms listed on the Indonesia Stock Exchange in 2003-2008. Logit regression analysis shows that thi tenure, auditor reputation, disclosure has a significant on going-concern opinion while the client company size has no effect on going-concern opinion. Keywords: tenure, auditor reputation, disclosure, size, going-concern opinion [Yogyakarta] : Universitas Gadjah Mada 2010 Article NonPeerReviewed Perpustakaan UGM, i-lib (2010) NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=10918 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION |
| title | NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION |
| title_full | NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION |
| title_fullStr | NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION |
| title_full_unstemmed | NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION |
| title_short | NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION |
| title_sort | non financial factors in the going concern opinion |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib nonfinancialfactorsinthegoingconcernopinion |