The Effect of Audit Going Concern on the Prediction Model of Bankruptcy and Reputation Auditor
- 10.2991/assehr.k.200813.006How to use a DOI?
- Bankruptcy, reputation auditor, KAP, spss
The purpose of this study is to determine the relationship of issuing going concern audit opinion by the Public Accounting Firm (KAP) against the predicted model of bankruptcy of manufacturing companies in Indonesia. The next goal is to find out how much influence will be generated on the reputation of the auditor if the Public Accounting Firm (KAP) issued a going concern audit opinion. This research is conducted to analyze whether there is influence on issuing going concern audit opinion by Public Accounting Firm (KAP) based on bankruptcy prediction model and auditor reputation at manufacturing company in Indonesia. This research performs sample test in the period of study year 2013-2015 by testing the data through SPSS version 17. The results showed that the predicted model of bankruptcy used to influence the acceptance of going concern audit opinion on the related companies. The auditor’s reputation variable has no effect on the acceptance of going concern audit opinion.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Hanny Oktaria PY - 2020 DA - 2020/08/13 TI - The Effect of Audit Going Concern on the Prediction Model of Bankruptcy and Reputation Auditor BT - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018) PB - Atlantis Press SP - 22 EP - 26 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200813.006 DO - 10.2991/assehr.k.200813.006 ID - Oktaria2020 ER -