PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: Nowadays, the task
of auditors increasingly widespread, not only accountable to disclose financial
information, but also information that is not limited in the things revealed in
the financial statements, such as disclosure of information about the existence
and continuity of corporate entities. Auditors are expected to not only check
the financial statements, but also can make predictions and assess the entity's
ability to maintain the continuity of their business enterprise. The purpose of
this study was to examine the influence of debt default, disclosure, audit
opinion in the previous year, the size of the company, and the opinion shopping
to going concern audit opinion. The sample used in this study are manufacturing
companies listed in Indonesia Stock Exchange in 2009-2013. This study
population as much as 130 samples included 24 selected by purposive sampling
method companies with the observation period of 5 (five) years. Data were
analyzed using logistic regression analysis model. The results of this study
indicate that debt default, disclosure, audit opinion of the previous year and opinion
shopping significantly influence the going-concern audit opinion. The size of
the company did not have significant effect on the going concern audit opinion.
Keywords: debt default,
disclosure, audit opinion in the previous year, size of the company, opinion
shopping, going concern audit opinion
Penulis: Randy Harris, Wahyu
Meiranto
Kode Jurnal: jpakuntansidd150719
