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Title: Analisis pengaruh audit delay, debt default, dan disclouser terhadap penerimaan opini audit going concern (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014)
Authors: Dina Nurul Agustina
Advisors: Rini
Wilda Farah
Keywords: audit delay;debt default;disclosure;going concern audit opinion
Issue Date: 8-Jun-2015
Abstract: The users of financial statements need information as a basic of their economic decision making. Going concern audit opinion is defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. This study’s aims is to analize the effect of audit delay analysis, debt default, and disclosure on the probability of going concern opinion acceptance. This study used purposive sampling method. The data used secondary data with the population of manufacturing companies registered on the Indonesia Stock Exchange in the year 2012 until 2014. Methods of data analysis using descriptive analysis and analytical methods to test the research hypotheses using logistic regression analysis. Results from this study indicate that that the audit delay variabel is not affected significantly to going concern opinion acceptance, and the other variables (debt default and disclosure) significantly affected going concern opinion acceptace.
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