PENGARUH KEUANGAN, KUALITAS AUDITOR, KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Abstract

This research is meant to analysis some factors that have influence to the going concern audit opinion.
The thing that can become the consideration of the auditor in giving going concern audit opinion can
be done by seeing internal factor e.g. financial condition and audit quality that is related to the auditor
performance in giving going concern audit opinion from the previous year as a consideration for
giving going concern audit opinion for the following year, and company ownership can be a
consideration in giving going concern audit opinion since the company will be protected from
financial difficulty with the presence of company ownership. This research has been carried out by
means of secondary data search and by using 12 samples from the list of manufacturing companies in
Indonesia Stock Exchange during the periods of 2009, 2010, 2010, 2011, and 2012. The logistic
regression analysis is employed as the technique in this research to test the hypothesis. The result of
hypothesis test shows that audit quality has positive influence on going concern audit opinion. The
financial condition variable and company ownership has negative influence on going concern audit
opinion.
Keywords: Going Concern Audit Opinion, Previous Year Opinion, Financial Condition, Audit
Quality, Company Ownership