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