PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR

  • Muhammad Fadhill Lizaldy Politeknik Negeri Batam
  • Yulinda Yulinda Politeknik Negeri Batam
Keywords: going concern opinion, bankruptcy prediction model, auditor reputation

Abstract

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive.  This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company.  In addition, some of companies  received unqualified opinion stop operating and not in accordance with the auditor's assessment.  Thus, this study used object includes manufacturer listed on  Indonesia  Stock  Exchange  during  2013 -2015  with  134 observations obtained using purposive  sampling method.  Furthermore, this  data are analyzed used logistic regression analysis. The conclusion of this  study,  the  result  has  showed  that  the  financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively.  The  auditors  reputation which is proxied by audit firm size do not positively affect the opinion.
Keywords: going concern opinion, bankruptcy prediction model, auditor reputation

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Published
2017-09-29
How to Cite
Lizaldy, M., & Yulinda, Y. (2017). PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 1(2), 190-194. https://doi.org/10.30871/jama.v1i2.506