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The Effect of Firm Size, Company’s Growth, CPA Firm’s Status, and Management Plan on Going Concern Audit Opinion (Empirical Study on Financial Sector Listed on Indonesia Stock Exchange Year 2011-2016)

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Penilaian

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Going concern audit opinion is an opinion issued by auditor to evaluate whether the company is able to maintain its viability or not. This research aims to analyze the effect of firm size, company’s growth, CPA firm’s status, and management plan on going concern audit opinion. The population of the research is financial sector listed on Indonesia Stock Exchange from the period of 2011-2016. The selection of sample is done by using purposive sampling. Based on the specified criteria, the samples obtained are 10 companies with a total observation of 60 companies. The analysis technique used in this research is binary logistic regression. The research results concluded that the variables of firm size, company’s growth, and CPA firm’s status do not have significant effect on going concern audit opinion, whereas management plan has positive and significant effect on going concern audit opinion.
Keywords: Company’s growth, CPA firm’s status, firm size, going concern audit opinion, management plan.

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Publisher

Inderalaya : Fak. Ekonomi., 2018

Collation

Xviii, 91 Hal. : Ilus + CD

Language

English

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Classification

NONE

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Edition

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Subject(s)

Company’s growth
management plan.

Specific Detail Info

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Statement of Responsibility

Nalom Yuni Hafizhah Aziz

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