ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: This study aims to
analyze and provide empirical evidence of the influence of debt defaul, quality
audit, opinion shopping, ownership of companies (managerial ownership and
institutional ownership on the probability of receiving a going concern
opinion. Hypothesis proposed (1) debt default affect the probability of
accepting the going concern opinion, (2) audit quality effect on reception
going concern opinion, (3) opinion shopping influence the acceptance of going
concern audit opinion, (4) managerial ownership affect the acceptance of going
concern audit opinion, (5) istitusional ownership affect the acceptance of
going concern audit opinion . This study used 25 manufacturing companies listed
on the Stock Exchange 2008-2010. Data was collected by using a purposive
sampling method towards manufacturing companies listed in the Indonesia Stock
Exchange. The research data were analyzed with logistic regression analysis.
The results, based on logistic regression analyses, indicated that debt
default, audit quality and managerial ownership has no effect on revenues going
concern opinion. While the opinion shopping and institutional ownership affects
the revenue going concern audit opinion.
Penulis: Muhammad Jauhan
Irfana, Dul Muid
Kode Jurnal: jpakuntansidd120509
