PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP PENERBITAN OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011)
Abstract: The purpose of this
study is to examine the impact audit tenure and audit firm reputation on issued
going concern while mandatory audit firm is going. Many factor can affect going
concern opinion both positively and negatively. Previous studies on going
concern opinion found different results, so it need to be repeated to verify
previous research on going concern opinion.Samples were gathered from audit
reports of 128 manufacturing companies that were liste in Indonesia Stock
Exchange (IDX) during 2009-2011 reporting period. Research variables used were
audit tenure, audit firm reputation, and going concern audit opinion. By using
logisitic regression analysis with SPSS 20application, this study tried to
examine the influence of audit tenure and audit firm reputation on issued going
concern opinion.The results were as follows : (1) audit tenure does not
significantly affect on issued going concern opinion, (2) audit firm reputation
significantly affect on issued going concern opinion.
Penulis: Stevanus THJ, Abdul
Rohman
Kode Jurnal: jpakuntansidd131040
