Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern

Eko Budi Setyarno, Indira Januarti, . Faisal


In this study, we attempt empirically to investigate the relationship between audit quality, financial condition, previous audit report and sales growth on going concern audit opinion would receive a going concern opinion. A samples of 59 manufacturing companies listed at Jakarta Stock Exchange from 2000-2004. Logistic regression is used to examine hypothesis. The results indicate that financial condition (Altman Z-Score) and previous audit report are significantly affect the going concern audit opinion. On the other hand, audit quality and sales growth does not have effect on going concern audit opinion.


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Jurnal Akuntansi dan Bisnis (JAB)
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