FINANCIAL AND NON FINANCIAL FACTORS ON GOING-CONCERN OPINION

Junaidi1, Junaidi1 and Sih Triyatmi, Cahyanti (2012) FINANCIAL AND NON FINANCIAL FACTORS ON GOING-CONCERN OPINION. Jurnal The Winners, 13 (02). ISSN 1412-1212

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Abstract

Companys ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated. Public Accountant Professional Standards in section 341 states that the auditor is responsible for evaluating whether there is a major doubt on the ability of entities in the continued survival of the appropriate period of time, not more than one year from the date of the financial statements being audited. This research analyzed the financial and non financial factors that affected the provision of going-concern opinion. This research used samples of 63 companies with 315 observations, taken from years 2005-2009. The logistic regression analysis showed that the companys financial condition variables, mitigating evidence, and disclosure significantly influence the acceptance of going-concern opinion. Enterprise risk was not significant at propensity of goingconcern opinion.

Item Type: Article
Additional Information: 12_Volume 13 / Nomor 02 / September 2012_FINANCIAL AND NON FINANCIAL FACTORS ON GOING-CONCERN OPINION
Subjects: Economic, Business, Management and Information System
Divisions: ?? journal_15_12_Volume-13-Nomor-02-September-2012 ??
Depositing User: Mr. Super Admin
Date Deposited: 27 Apr 2015 18:23
Last Modified: 27 Apr 2015 18:23
URI: http://eprints.binus.ac.id/id/eprint/31444

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