DETERMINASI OPINI AUDIT GOING CONCERN

Susilawati, Endang (2019) DETERMINASI OPINI AUDIT GOING CONCERN. JMaksi (Jurnal Magister Akuntansi) Universitas Sangga Buana YPKP, Vol. 1 (1). pp. 10-17. ISSN 2684-9380

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Abstract

The study involve analyzing of company's financial condition, companys growth, size and reputation of public accountant firms on going concern opinion, both partially and simultaneously. The results have been shown the empirical evidence that the company's financial condition is negatively influence audit going concern opinion, company's growth do not infuence audit going concern opinion negatively, size do not infuence audit going concern opinion negatively, reputation of public accountantfirms do not infuence audit going concern opinion positively. Testing simultaneously by omnibus test indicate that company's financial condition, company growth, company size and reputation of public accountant firms influence on going concern audit opinion.

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