Nexson Ari Putra, 041214253023 (2014) AUDITOR DEPENDENCE: FINANCIAL AND NONFINANCIAL PERSPECTIVE IN ISSUING GOING CONCERN OPINION (A Study in Bursa Efek Indonesia). Thesis thesis, UNIVERSITAS AIRLANGGA.

Preview	Text (ABSTRAK) gdlhub-gdl-s2-2015-putranexso-34961-4.summa-y.pdf Download (127kB) | Preview
	Text (FULLTEXT) Binder33.pdf Restricted to Registered users only Download (1MB) | Request a copy

Abstract

This paper examines the aspects behind the issuance of going concern opinion,looking from the auditor dependence perspective. This study focuses solely on financial condition for its financial aspects as well as auditor tenure relationship and opinion shopping as its non-financial aspects. The whole public companies listed in BEI was the population, however only companies that have obtained unqualified opinion with going concern explanatory paragraph are drawn as samples.Within 2008 � 2013, 49 companies were taken as samples. Data collection was obtained from BEI. Logistic regression analysis was used to test the hypothesis. Similar to previous studies, this study also found that financial condition has the most significance compared to the other variables. While it is proven that companies do engage in opinion shopping and that the relationship was proven to be negative, the significance level was relatively low. The same goes to auditor tenure which is also inversely related to going concern opinion issuance. However, amongst all financial condition is the sole variable with high significance towards the issuance of going concern opinion.

Actions (login required)

View Item