PENGARUH PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERAPAN STANDAR AUDIT 570

Abstract

The Audit Standard 570 was an audit standard which ruled the auditors’ responsibility in auditing financial
statement based on the assumption of business continuity. Besides, this kind of standard was audit evidence which
reflected the condition of company’s business continuity, whether it was troubled or not. This research aimed to
find out the effect of corporate growth and audit opinion of a year before on the implementation of audit standard
570. The data were taken from annual financial statement consecutively of manufacturing companies which were
listed on Indonesia Stock Exchange (IDX) 2013-2017. While, at this point, rupiah was used as the exchange rates
of the statement. Moreover, the data collection technique used purposive sampling, in which the sample was based
on criteria given. In line with, there were 65 manufacturing companies. Furthermore, the data analysis technique
used logistics regressions 23. The research result concluded the company’s growth had negative effect on the
implementation of 570 audit standard. Meanwhile, the audit opinion of a year before had insignificant effect on
the implementation of 570 audit standard.
Keywords: company’s growth, audit opinion of a year before, audit standard 570.