Pengaruh Model Prediksi Kebangkrutan, Leverage, Audit Lag, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern

  • Anastasia Paula Salean Universitas Multimedia Nusantara

Abstract

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

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Published
2013-06-01
How to Cite
Salean, A. (2013). Pengaruh Model Prediksi Kebangkrutan, Leverage, Audit Lag, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Ultimaccounting Jurnal Ilmu Akuntansi, 5(1), 55-76. https://doi.org/https://doi.org/10.31937/akuntansi.v5i1.142