THE EFFECT OF FINANCIAL RATIOS, PRIOR AUDIT OPINION, AND GROWTH ON THE AUDITORS' GOING CONCERN OPINION

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THE EFFECT OF FINANCIAL RATIOS, PRIOR AUDIT OPINION, AND GROWTH ON THE AUDITORS' GOING CONCERN OPINION

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Title: THE EFFECT OF FINANCIAL RATIOS, PRIOR AUDIT OPINION, AND GROWTH ON THE AUDITORS' GOING CONCERN OPINION
Author: Sherlita, Erly; Puspita, Elok Tika
Abstract: In this study, we examine the effect of financial ratios, prior audit opinion and growth on the auditor's going-concern opinion. The study conducted on 52 from 146 issuers listed maanufacturing companies in Indonesia Stock Exchange, selected through purposive sampling technique that is consistent with the criteria listed there since 2007 until 2010, and also has a comprehensive financial reporting data. The statistical methods used to test the hypothesis carried out by multivariate analysis using logistic regression models. The result showed that only the prior year’s audit opinion that have statistically significant effect on the going concern opinion.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3538
Date: 2012-10-18


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Proceeding MIICEMA 2012.pdf 561.4Kb PDF View/Open
MIICEMA UnSri-41 Erly Sherlita.pdf 367.4Kb PDF View/Open

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