PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN
ABSTRACT: Giving going concern
status is not easy task because it is closely related to the auditor’s reputation.
Public accountants are often judged both by society and the government to see
whether or not the insolvent condition of the company being audited. By Mirna
2007, indicates that the auditor’s reputation at stake when providing an audit
opinion. Going concern opinion should be expressed in the hope to speed up
efforts to rescue the troubled company. This research was conducted on the real
estate and property companies listed in Bursa Efek Indonesia (BEI) which has
complete financial statements for the year 2009-2013. The method of sample
selection in this research using purposive sampling method. The total of
observational research (5 years) of 180 samples. Methods of analysis were
performed logistic regression were processed with SPSS. The results showed that
financial conditions had no significant effect on the disclosure of Going
Concern Audit Opinion Wald value of 0.022 (wald)<1.97 (t-table) and the
significance of 0883>0.05. While the auditor’s reputation, Disclosure, and
the previous year’s audit opinion a significant effect on the disclosure of
Going Concern Audit Opinion. auditor reputation value Wald 7823 (wald)>1.97
(t-table) and the significance 0.005<0.05, Wald value Disclosure 4713
(wald)>1.97 (t-table) and the significance 0.030<0.05, the previous
year’s audit opinion the value of Wald 8264 (wald)>1.97 (t-table) and the
significance 0.004 <0.05.
Keywords: going concern
opinion, the financial condition, reputation auditors, disclosure, and the
previous year’s audit opinion
Penulis: Anita Rahayuningsih
Kode Jurnal: jpakuntansidd140897
