Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

The Affect Good Corporate Governance, Debt Default, Auditor Client Tenure, Audit Delay On Audit Going Concernopinion

Download81 downloads
  • @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
Arfan Ikhsan1,*, Darwin Lie2, Hendra Harmain3, Andy Irawan2, Jubi Jubi4
  • 1: Universtias Negeri Medan, Indonesia
  • 2: STIE Sultan Agung, Indoneisa
  • 3: Universitas Islam Negeri Sumatera Utara, Indonesia
  • 4: STIE Sultan Agung, Indonesia
*Contact email: arfanikhsan@gmail.com

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.