Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping dan Kondsisi Keuangan terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan yang Terdaftar Pada Index Syariah BEI

Siska, Siska and Nanda, Fini Rizki (2015) Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping dan Kondsisi Keuangan terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan yang Terdaftar Pada Index Syariah BEI. Jurnal Ekonomi Kiat, 26 (1). pp. 21-32. ISSN 1410-3834

Text 1. Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default.pdf - Published Version Download (640kB)

Abstract

This research study was aimed to examine empirically the effect of audit tenure, disclosure, KAP size, debt default, opinion shopping, and financial condition on the acceptance of going concern audit opinion. The object of this study was 60 companies listed on the syariah index of Indonesia Exchange Stock on the period 2011 -2013. The analytical tool used in this study was logistic regression analytical. The results of this study showed that partially Opinion Shopping variable and financial condition had a significant effect on acceptance of going concern audit opinion. While other variables namely audit tenure, disclosure, KAP size, and debt default had no significant effect on acceptance of going concern audit opinion. And in simultaneous tests, audit tenure, disclosure, size, debt default, opinion shopping, and financial condition had a significant effect on the acceptance of going concern audit opinion.

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