DETERMINAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

Abstract

This research aimed to find out the effect of company’s growth, bankruptcy prediction, audit switching, audit report lag, and audit quality on going concern audit opinion. The population was manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2018-2020. Moreover, the data collection technique used purposive sampling. In line with that, there were 26 companies as the sample. Furthermore, the research was quantitative with logistic regression as the data analysis technique. The research result concluded that companies’ growth had a negative effect. The higher the sales were, the smaller the companies’ opportunities in taking going concern audit opinion would be. On the other hand, audit report lag had a positive effect. The longer the companies publish financial statements, the bigger the companies’ opportunities in taking going concern audit opinion would be. In contrast, bankruptcy prediction had an insignificant effect. This meant, the samples in average did not get prediction; therefore, going concern audit opinion which companies got did not affect. Likewise, audit switching had an insignificant effect as information within companies’ financial statements showed in-doubt going concern. Additionally, the opinion won’t be changed based on the first agreement. Similarly, audit quality had an insignificant effect. It meant, auditor 's opinion was not affected by the good or bad result of the audit result, which was referred to profit management.
Keywords: company’s growth, bankruptcy prediction, audit switching, audit report lag, audit quality