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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 9, November 2013, Hlm. 155-164

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

YUSUF WIJAYA

STIE Trisakti
yusuf@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

ABSTRACT:

The objective of this research is to find out the influence of financial condition, firms’s size, auditor reputation, previous year audit opinion, firm’s growth, liquidity, return on asset, on assessing unqualified opinion with paragraph going concern to non financial companies which is listed in Bursa Efek Indonesia during 2008-2011. These samples included 40 non financial companies during 4 year observation periods so that this research got 160 of research samples. The sampling technique used in this research was purposive sampling. Hypothetical research was analyzed using logistic regression with 5% significance level. The result of hypothesis tests show is one variable that is 155 previous year audit opinion has significant influence statistically on assessing going concern audit opinion. Besides, six variables have not significant influence statistically on assessing unqualified opinion with paragraph going concern which are, of financial condition, firms’s size, auditor reputation, previous year audit opinion, firm’s growth, liquidity, return on asset.

Keyword :Unqualified Opinion with Modified Paragraph Going Concern, Financial Condition, Firm’s Size, Auditor Reputation, Previous Year Audit Opinion, Firm’s Growth, Liquidity, Return on Asset.
 
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