ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: This study aims to
analyze and provide empirical evidence of the influence of the condition, debt
default, compaqny’s growth, auditor client tenure, opinion shopping, audit lag,
and disclosure on the probability of receiving going concern opinion.
Hypothesis proposed (1) corporate financial condition affect the probability of
accepting the opinion of going concern,(2) debt default effect on acceptance
going concern opinion, (3) company’s growth effect on acceptance going concern
opinion, (4) auditor client tenure influence on acceptance going concern
opinion,(5) opinion shopping influence on acceptance going concern opinion,(6)
audit lag influence on acceptance going concern opinion,(7) disclosure affect
the probability of accepting the opinion of going concern. This study used 22
manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the
year 2006 to 2012, sample obtained by purposive sampling. Data were analyzed
using logistic regression anylisis.The results of this research showed that the
facto company’s financial, debt default, and disclosure have a significant
influence on acceptance going concern opinion.While the other factors, the
company’s growth, auditor client tenure, opinion shopping, and audit lag are
not proven having a significant influence for Timeliness.
Keywords: going concern
opinion, financial conditions, debt default, company’s growth, auditor client
tenure, opinion shopping, audit lag, disclosure
Penulis: Gea Cherlita Putrady,
Haryanto
Kode Jurnal: jpakuntansidd141073
