JANUARTI, Indira (2011) Analisis Pengaruh Kualitas Audit, Debt Default dan Opinion Shopping terhadap Penerimaan Opini Going Concern. Jurnal Akuntansi dan Keuangan Indonesia, 8 (1). pp. 78-93.

PDF JAKI vol 8.tnt.pdf Download (7MB)

Abstract

Responsibilitie of auditors currently do not only focus on as essing the fairnes of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide earl . warning about the prospect · of a company
a con ideration before deciding on an inve itment decision. The research s goals were to examine the
effect of audit quality, debt default, and opinion shopping from going concern opinion. The sample· of
thi research were Manufactures Company that li Led in Indone ian Stock Exchange (!SE) from 1997 until
2002.. Regression logi tic is used in this researchfor examining the hypothesi . Re ult of this research debt default was ignificant, but the other variable (audit quality and opinion shopping) weren i significant with going concern opinion.

Actions (login required)

View Item