PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN

Atika  Noor Syarifah; Kurnia Kurnia

Atika Noor Syarifah
Kurnia Kurnia

Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit Opinion

Abstract

This research is aimed to examine the influence of financial condition, firm size, company growth,
leverage, audit opinion and previous year audit reputation to the provision of going concern audit opinion. The
population is all non-financial companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2015
periods which have been audited and published. The sample selection has been done by using purposive
sampling. Based on the predetermined criteria, 108 companies have been selected as samples. The logistic
regression method and the SPSS (Statistical Product and Service Solutions) instrument has been applied to
examine the hypothesis. After the data analysis has been carried out, it has been found thatfirm size, company
growth, leverage, audit reputation do notgive any significant influenceto the provision of going concern opinion.
Meanwhile the financial condition which is proxy by the Altman Z-Score model and previous year audit opinion
give significant influence to the provision of going concern audit opinion.
Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit OpinionThis research is aimed to examine the influence of financial condition, firm size, company growth,
leverage, audit opinion and previous year audit reputation to the provision of going concern audit opinion. The
population is all non-financial companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2015
periods which have been audited and published. The sample selection has been done by using purposive
sampling. Based on the predetermined criteria, 108 companies have been selected as samples. The logistic
regression method and the SPSS (Statistical Product and Service Solutions) instrument has been applied to
examine the hypothesis. After the data analysis has been carried out, it has been found thatfirm size, company
growth, leverage, audit reputation do notgive any significant influenceto the provision of going concern opinion.
Meanwhile the financial condition which is proxy by the Altman Z-Score model and previous year audit opinion
give significant influence to the provision of going concern audit opinion.
Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit Opinion