Open AccessPendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta
Author(s) -
Antonius Herusetya
Publication year - 2007
Publication title -
journal the winners
Language(s) - English
Resource type - Journals
eISSN - 2541-2388
pISSN - 1412-1212
DOI - 10.21512/tw.v8i1.744
Subject(s) - accounting , business , audit , paragraph , auditor's report , disclaimer , sample (material) , nonprobability sampling , going concern , law , political science , population , sociology , chemistry , chromatography , demography
Reports are essentials to audit and assurance engagements because they communicate the result of auditor’s findings. The reason for this research is to study what types of the audit report has been issued for listed public companies in Bursa Efek Jakarta (BEJ). Audited reports from 106 sample companies are examined. Our findings reveal that most of the audit opinion among listed companies in Indonesia is unqualifed opinion (51.89%), followed by unqualified opinion with explanatory paragraph (39.79%), qualified opinion (7.55%), and disclaimer opinion (3.77%). Each audit opinion has its own condition that varies among many companies.