OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR [JURNAL]
ABSTRACT
The cases of accounting data manipulation that involve big firms, such as
Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms
received unqualified opinion in the year prior to bankruptcy. This fact raises
questions why firms receiving unqualified opinion stop operating. The
assessment of going concern has to be delivered by auditor and added into audit
opinion. An auditor is responsible to evaluate whether there is substantial doubt
about the entity’s ability to continue its operation for a reasonable period of time.
This research aims to investigate the effect of bankruptcy prediction model, firm
growth, leverage, and auditor reputation on going concern audit opinion. The
result shows that bankruptcy prediction model affects the accuracy of going
concern opinion issue. However, the firm growth, leverage, and auditor
reputation do not do so.
Keywords: going concern opinion, bankruptcy prediction model, firm growth,
leverage, auditor reputation
Download : PDF
0 komentar:
Post a Comment