PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN DISCLOSURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: This study aims to
analyze and provide empirical evidence of the influence of audit firm
reputation, audit tenure, and disclosure to the acceptance of going concern
audit opinion. The proposed hypothesis are (1) Audit firm reputation negatively
affects the acceptance of going concern audit opinion, (2) Audit tenure
negatively affects the acceptance of going concern audit opinion, and (3)
Disclosure positively affects the acceptance of going concern audit opinion.
The data used is manufacturing companies listed on the Indonesia Stock
Exchange (IDX) years 2007-2012. Samples were selected using purposive sampling
method. Data were analyzed by logistic regression analysis with SPSS 21
application.
Earlier researches in terms of going concern audit opinion have produced
various results. The results from this research were as follows: (1) Audit firm
reputation significantly affects the acceptance of going concern audit opinion,
(2) Audit Tenure does not significantly affects the acceptance of going concern
audit opinion, and (3) disclosure significantly affects the acceptance of going
concern audit opinion.
Penulis: Dian Elmawati, Etna
Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141088
