Open AccessPengaruh Model Prediksi Kebangkrutan, Leverage, Audit Lag, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern
Author(s) -
Anastasia Paula Salean
Publication year - 2013
Publication title -
ultima accounting/ultimaccounting
Language(s) - English
Resource type - Journals
eISSN - 2541-5476
pISSN - 2085-4595
DOI - 10.31937/akuntansi.v5i1.142
Subject(s) - leverage (statistics) , auditor's report , audit , going concern , business , stock exchange , accounting , bankruptcy prediction , nonprobability sampling , lag , bankruptcy , audit evidence , indonesian , actuarial science , joint audit , internal audit , finance , statistics , computer science , mathematics , medicine , computer network , population , environmental health , linguistics , philosophy
The objective of this research is to examine the effect of bankruptcy prediction model, leverage, audit lag, and company size towards obtaining a going concern audit opinion. The samples in this study are 11 companies listed in Indonesian Stock Exchange being classified as manufacturing sector in the year 2008-2011. The sample in this study determined based on purposive sampling. Data used in this study is a secondary data such as annual reports or financial reports. The results from this study are (1) bankruptcy prediction model having no significant impact on obtaining a going concern audit opinion, (2) leverage having a significant impact on obtaining a going concern audit opinion, (3) audit lag leverage having a significant impact on obtaining a going concern audit opinion, (4) company size having no significant impact on obtaining a going concern audit opinion.
Keywords: obtaining a going concern audit opinion, bankruptcy prediction model,leverage, audit lag, company size