Research Article
The Affect Good Corporate Governance, Debt Default, Auditor Client Tenure, Audit Delay On Audit Going Concernopinion
@INPROCEEDINGS{10.4108/eai.12-11-2018.2288835, author={Arfan Ikhsan and Darwin Lie and Hendra Harmain and Andy Irawan and Jubi Jubi}, title={The Affect Good Corporate Governance, Debt Default, Auditor Client Tenure, Audit Delay On Audit Going Concernopinion}, proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia}, publisher={EAI}, proceedings_a={ICOFEB}, year={2019}, month={10}, keywords={audit going concern opinion good corporate governance audit delay}, doi={10.4108/eai.12-11-2018.2288835} }- Arfan Ikhsan
Darwin Lie
Hendra Harmain
Andy Irawan
Jubi Jubi
Year: 2019
The Affect Good Corporate Governance, Debt Default, Auditor Client Tenure, Audit Delay On Audit Going Concernopinion
ICOFEB
EAI
DOI: 10.4108/eai.12-11-2018.2288835
Abstract
This research is to examine the effect good corporate governance (GCG), debt default (DD), auditor client tenure (ACT) and audit delay (AD) to acceptence of audit going concern opinion(AGCO) in manufacturing company. Thesampels of this reseach is 21 company taken from the website of Indonesian Stock Exchange period 2012-2015 years. The technical sampling method used purposive sampling. To test the data, research used descriptive statistics, classical assumption test and logistic regression. The results concluded audit committee (AC), managerial ownership (MO), independent commissioner (IC) and auditor client tenure (ACT) has no influanced partially on acceptance of AGCO whereas DD and AD has influence partially on acceptance of AGCO.