STUDI TERKAIT DENGAN PERTUMBUBAN PERUSAHAAN, TENUR KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Authors

  • Hisar Pangaribuan Universitas Advent Indonesia
  • Gunarto Gunarto Universitas Advent Indonesia
  • Thomson Silvanus Simbolon Universitas Advent Indonesia
  • Resti Pepayosa Universitas Advent Indonesia

Abstract

This study aimed to determine the effect of the company's growth, the length of the audit engagement and prior year's audit opinion on going concern audit opinion within banking companies listed on IDX during the years of 2001-2012. The results of this study showed that on average, there are low level elements of the disclosure upon going-concern audit opinion in the audit report and there are banks that conduct the audit engagement with its audit firm was more than 5 years or contradicted with existing regulations. Statistical analysis showed that audit tenure significantly affect the going concern audit opinion.

Keywords: audit, going concern opinion, growth, prior audit opinion

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Author Biographies

Hisar Pangaribuan, Universitas Advent Indonesia

Gunarto Gunarto, Universitas Advent Indonesia

Thomson Silvanus Simbolon, Universitas Advent Indonesia

Resti Pepayosa, Universitas Advent Indonesia

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Published

2015-03-01

How to Cite

Pangaribuan, H., Gunarto, G., Simbolon, T. S., & Pepayosa, R. (2015). STUDI TERKAIT DENGAN PERTUMBUBAN PERUSAHAAN, TENUR KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN. Jurnal Ekonomis, 9(1), 68-82. Retrieved from https://jurnal.unai.edu/index.php/jeko/article/view/446

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