Skripsi

THE EFFECTS OF COMPANY’S CHARACTERISTICS, AUDIT QUALITY, AND GOOD CORPORATE GOVERNANCE MECHANISM ON GOING CONCERN MODIFIED AUDIT OPINION ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (BEI)

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Penilaian

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This paper describes the influence of company’s financial condition, audit quality, company’s growth, institutional ownership, managerial ownership, independent commissioner and audit committee toward going-concem modified audit opinion. Audit opinion issued by the auditor is expected by financial users because the auditors’ opinion is used as basis for making decision, especially for investment. The variables which are used are varying and the research results are not conclusive. This paper uses 105 sample manufacturing companies which is listed on Indonesia Stock Exchange (BEI) from 2006-2010. The hypotheses of the paper are investigated using logistic regression. The result indicates that company’s financial condition, institutional ownership, and audit committee influence the acceptance of a going-concem modified opinion and audit quality, company’s growth, managerial ownership and independent commissioner do not influence the acceptance of a going-concem modified opinion. Ali the independent variables influence the acceptance of a going-concem modified opinion

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207002095	T56576	T565762012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T565762012

Publisher

Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

x, 91 hlm.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

352.250 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

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Subject(s)

Jurusan Akuntansi
Governing Boards and Commissions

Specific Detail Info

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Statement of Responsibility

Furika

Other version/related

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