THE EFFECT OF FINANCIAL RATIOS, PRIOR AUDIT OPINION, AND GROWTH ON THE AUDITORS' GOING CONCERN OPINION
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Date
2012-10-18
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The 13th Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA)2012, Faculty of Economics Sriwijaya University
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.
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Keywords
going concern opinion, financial ratios, prior audit opinion, growth