PENGARUH MEKANISME CORPORATE GOVERNANCE, REPUTASI KAP, DEBT DEFAULT DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: This research aimed
to show empirical proves about the effect of corporate governance mechanism,
KAP reputation, debt default, and financial distress to an acceptance of going
concern audit opinion. Hypothesis proposed by the researcher were (1)
Concentrated ownership affected the acceptance of going concern audit opinion,
(2) Managerial ownership affected the acceptance of going concern audit
opinion, (3) Independent commissionaire affected the acceptance of going
concern audit opinion, (4) KAP reputation affected the acceptance of going
concern audit opinion, (5) Debt default affected the acceptance of going
concern audit opinion, (6) Financial distress affected the acceptance of going
concern audit opinion.
The sample of this research was manufacturing firm in the period of
2010-2011. Purposive sampling technique was used to obtain the sample. Logistic
regression was used to analyze the data. The variables of this research were
centralized ownership, managerial ownership, independent commissionaire, debt
default, KAP reputation, and financial distress.
The result shows that centralized ownership, debt default, and financial
distress have significant effect on the acceptance of going concern audit
opinion, while managerial ownership, independent commissionaire, and KAP
reputation do not have significant effect on the acceptance of going concern
audit opinion.
Keywords: Going concern
opinion, corporate governance mechanism, KAP reputation, debt default,
financial distress
Penulis: Brilina Elita Mada,
Herry Laksito
Kode Jurnal: jpakuntansidd131092
