IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v5y2015i1p80-91.html
   My bibliography  Save this article

Effect of Debt Default, Audit Quality and Acceptance of Audit Opinion Going Concern in Manufacturing Company in Indonesia Stock Exchange

Author

Listed:
  • Muammar Khaddafi

Abstract

This study aimed to analyze the influence of Debt Default, audit quality and audit opinion on the acceptance of Going Concern Opinion either simultaneously or partially on Manufacturing companies listed in Indonesia Stock Exchange. The data used in this research is secondary data of 68 samples by purposive sampling technique. The method used to analyze the relationship between independent variables and the dependent variable is the logistic regression method. These findings indicate that simultaneous variables Debt Default, audit quality and audit opinion by the F test, jointly affect the acceptance of Going Concern Opinion with a significance of 0.000. While the partial results of the t test, the variable Debt Default, audit quality and audit opinions positive influence on the acceptance of Going Concern Opinion, with a significance level respectively 0.006, 0.022 and 0.004.

Suggested Citation

  • Muammar Khaddafi, 2015. "Effect of Debt Default, Audit Quality and Acceptance of Audit Opinion Going Concern in Manufacturing Company in Indonesia Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 80-91, January.
    • Handle: RePEc:hur:ijaraf:v:5:y:2015:i:1:p:80-91
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/Article_10_Effect_of_Debt_Default.pdf
    Download Restriction: no
    File URL: http://hrmars.com/hrmars_papers/Article_10_Effect_of_Debt_Default.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Suroto Lina Rahmawati & Kusuma Hadri, 2017. "Drivers of going concern audit opinions: empirical evidence from Indonesia," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 8(2), pages 79-90, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:5:y:2015:i:1:p:80-91. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.