Pangaribuan, Hisar and Gunarto, Gunarto and Simbolon, Thomas Silvanus and Pepayosa, Resti (2015) Studi Terkait dengan Pertumbuhan Perusahaan, Tenur Kap dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern. Jurnal Ekonomis, 9 (1). pp. 68-82.
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STUDI TERKAIT DENGAN PERTUMBUBAN PERUSAHAAN.pdf
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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 of2001-2012. 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.
| Item Type: | Article |
|---|---|
| Subjects: | 600 – Teknologi (Ilmu Terapan) > 650 Manajemen dan hubungan masyarakat > 657 Akuntansi |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Mr Raymond Maulany |
| Date Deposited: | 25 Jul 2023 04:46 |
| Last Modified: | 25 Jul 2023 04:46 |
| URI: | https://repository.unai.edu/id/eprint/488 |
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