ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: This study aims to
analyze and provide empirical evidence of debt default, opinion shopping, audit
opinion the previous year, and disclosure on the probability of receiving going
concern opinion. Hypothesis proposed (1) debt default effect on acceptance
going concern opinion, (2) opinion shopping influence on acceptance going
concern opinion,(3) audit opinion the previous year influence on acceptance
going concern opinion,(4) disclosure affect the probability of accepting the
opinion of going concern.
This study used 23 manufacturing companies listed on the Indonesian Stock
Exchange (BEI) in the year 2008 to 2013, sample obtained by purposive sampling.
Data were analyzed using logistic regression anylisis
The results of this research showed that debt default, and audit opinion
the previous year have a significant influence on acceptance going concern
opinion.While the other factors, opinion shopping and disclosure are not proven
having a significant influence for Timeliness.
Keywords: going concern
opinion, debt default, opinion shopping, audit opinion the previous year,
disclosure
Penulis: Rudy Fernando, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd150709
