FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI DIKELUARKANNYA OPINI GOING CONCERN
Abstract: This study aims to
examine the influence of auditor reputation, audit tenure, disclosure and
opinion shopping to the auditors going concern opinion. Hypothesis (1) auditor
reputation positively effect on the provision by the auditors going concern
opinion. (2) audit tenure positively effect on the provision by the auditors
going concern opinion. (3) disclosure positively effect on the provision by the
auditors going concern opinion. (4) opinion shopping positively effect on the
provision by the auditors going concern opinion. Sample of this research used
75 manufacturing companies sample listed on Indonesian Stock Exchange (IDX)
between 2008 to 2010. Samples was obtained by purposive sampling. Data were
analyzed by logistic regression analysis. The results showed that audit tenure,
disclosure and opinion shopping affect the provision by the auditor's going
concern opinion. Whereas auditor reputation has no effect on the provision by
the auditors going concern opinion.
Penulis: Anggoro Adi Yudhanto,
Siti Mutmainah
Kode Jurnal: jpakuntansidd131094
