Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress Terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012)
Abstract: This
study aims to analyze and provide empirical evidence of the influence of audit
lag, leverage ratio, operating cash flow, audit opinion prior, and investment
to the acceptance of going concern opinion by auditor. Hypothesis (1) audit lag
positively affect to the acceptance of going concern opinion, (2) leverage
ratio positively affect to the acceptance of going concern opinion, (3) cash
flow ratio negatively affect to the acceptance of going concern opinion, (4)
prior year audit opinion positively affect to the acceptance of going concern
opinion, and (5) financial distress negatively affect to the acceptance of
going concern opinion.
The reasearch used 122 manufacturing companies listed on Bursa Efek
Indonesia (BEI) from 2009-2012. Samples were selected using purposuve sampling
method. Data were analyzed by logistic regression analysis.
The result shows that the operating cash flow, audit lag, and cash flow
ratio don’t have effect to the acceptance of going concern opinion. While prior
year audit opinion and financial distress affect to the acceptance of going
concern opinion.
Penulis: Safira Pramestri
Ibrahim, Rahardja
Kode Jurnal: jpakuntansidd140975
