AUDIT OPINION GOING CONCERN: STUDY BASED PREDICTION MODEL BANKRUPTCY, DEBT DEFAULT, AND AUDIT OPINION PREVIOUS
YEAR (CASE STUDY ON SERVICE SECTOR THAT LISTED
INDONESIA STOCK EXCHANGE)
YEAR (CASE STUDY ON SERVICE SECTOR THAT LISTED
INDONESIA STOCK EXCHANGE)
Dina Ekasari
Gunadarma University
dina_eka_sari@yahoo.com
Gunadarma University
dina_eka_sari@yahoo.com
ABSTRACT
This study aims to determine the effect of bankruptcy prediction model, debt default, and the audit opinion the previous year against the possibility of receiving a going concern audit opinion on service companies listed in Indonesia Stock Exchange in 2008 and 2009.
The data used are the financial statements and independent auditors' report, published on its website www.idx.co.id. The sampling method used was purposive sampling. The analysis model is logistic regression.
Based on the results obtained by empirical evidence that the model prediction of bankruptcy, debt default, and the audit opinion the previous year significantly influence the acceptance of a going concern audit opinion
The data used are the financial statements and independent auditors' report, published on its website www.idx.co.id. The sampling method used was purposive sampling. The analysis model is logistic regression.
Based on the results obtained by empirical evidence that the model prediction of bankruptcy, debt default, and the audit opinion the previous year significantly influence the acceptance of a going concern audit opinion
Keywords: bankruptcy prediction model, debt default, the audit opinion of the previous year, going-concern audit opinion.
(List of Library from 1994 to 2009).
(List of Library from 1994 to 2009).
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