THE ACCEPTANCE OF AUDIT OPINION GOING CONCERN, UNDER REVIEW: THE BANKRUPTCY PREDICTION MODEL, ITS GROWTH, LEVERAGE, PRIOR YEAR AUDIT OPINION AND AUDITOR REPUTATION

Ayu Wilujeung Rahayu

Abstract


This study aims to determine the eect of bankruptcy
prediction models, the company's growth, leverage ratio,
the previous year's audit opinion and auditor reputation
on the possibility of receiving going concern audit opinion
on the manufacturing companies listed on the Indonesia
Stock Exchange in 2008 until 2010. The data used are
the nancial statements and independent auditors' report,
published through the website and www.nance.yahoo.com
www.idx.co.id. The sampling method used is purposive
sampling. The Analytical model used is logistic regression.
Based on research results obtained by empirical evidence
that the previous year's audit opinion aect the acceptance
of going-concern audit opinion. While the bankruptcy
prediction model, the company's growth, leverage ratio
and the reputation of the auditor does not aect the
acceptance of going-concern audit opinion. However, the
overall number of variables used (bankruptcy prediction
model, the company's growth, leverage ratio, the previous
year's audit opinion and auditor reputation) jointly have
the eect of 70

Full Text:

Full Paper

Download File : 12750-35829-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan