PENGARUH PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERAPAN STANDAR AUDIT 570

Abstract

Audit Standard 570 is an audit standard that regulates the auditors’s responsibility in auditing financial statements with business continuity assumptions. Besides, this standard is used to obtain audit evidence which reflects company effort in maintaining its business continuity by having know there is a disturbance or not. With this asumption, an entity is considered survive within its future business. The research aimed to find out and analyze the effect of company growht and profitability on the implementation of audit standards 570. The data were secondary with population of property and real estate companies. While the data collection technique used purposive sampling. In line with, there were 29 property and real estate companies which were listed on Indonesian Stock Exchange (IDX) 2013-2017. Moreover, the data analysis technique used logistics regression with significance 5%. The research result concluded company growth had negative effect on the implementation of audit standard 570. On the other hand, profitability did not affect the implementation of audit standards 570.
Keywords: audit sandard 570, company growth, profitability