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01 June 2018
DOI: 10.34152/fe.13.1.45-61
PENGARUH AUDITOR SWITCHING, REPUTASI KAP DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
đ Abstract
This study aims to exaamine the effect of auditor switching, reputation of KAP and financial distress towards going concern audit opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufactures companies that has been listed on the Indonesia Stock Exchange period 2012-2016. The method used in the research is non probability sampling with purposive sampling technique. Samples were obtained as many as 55 companies by number of observations is 275 samples. The analysis finds result is that the variable auditor switching and financial distress has a significant positive impact on the going concern audit opinion, and reputation of KAP has a significant negative impact on the going concern audit opinion.
đ Keywords
#Going concern audit opinion; Auditor switching; Reputation of KAP and Financial distress
âšī¸ Informasi Publikasi
Tanggal Publikasi
01 June 2018
Volume / Nomor / Tahun
Volume 13, Nomor 1, Tahun 2018
đ HOW TO CITE
Laksmiati, Elza Devi; Atiningsih, Suci, "PENGARUH AUDITOR SWITCHING, REPUTASI KAP DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN," Fokus Ekonomi : Jurnal Ilmiah Ekonomi, vol. 13, no. 1, Jun. 2018.
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