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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 7, November 2014, Hlm. 121-136

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

RUTJI SATWIKO

STIE Trisakti
rutji@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

ABSTRACT:

The purpose of this study is to investigate the acceptance of unqualified opinion with modified paragraph going concern which can be performed by variables auditor reputation, company’s financial condition, company’s growth, prior opinion, debt default, leverage ratio, firm size, auditor client tenure. Samples are obtained by purposive sampling method. Data for this study comprises of the financial statement and audit statement of the public companies except financial companies in Indonesia over the four years period 2008 until 2011 and the result obtained 96 observations. The logistics regressions used to examine the factors that are predicted to affect acceptance of unqualified opinion with modified paragraph going concern. The research finding can be summarized as follows. Prior opinion is significantly affect acceptance of unqualified opinion with modified paragraph going concern. Auditor reputation, company’s financial condition, company’s growth, debt default, leverage ratio, firm size, auditor client tenure, do not so.

Keyword :Unqualified opinion with modified paragraph going concern, auditor reputation, company’s financial condition, company’s growth, prior opinion, debt default, leverage ratio, firm size, auditor client tenure
 
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