FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

Nining  Nur Khamidah; Lilis  Ardini

Nining Nur Khamidah
Lilis Ardini

Keywords: Going concern opinion, financial company condition, growth company, public accountantreputation, audit opinion prior year

Abstract

This research is aimed to find out the internal and external factors of the company to the acceptance of going
concern audit opinion. This research has been carried out on manufacturing companies which are listed in
Indonesia Stock Exchange (IDX) in 2011-2014 periods. The data collection method has been done by using
purposive sampling, so that 56 companes have been obtained as samples. The analysis technique has been carried
out by using logistic regressions analysis method. The result of the determination coefficient test has been proven
that the independent variables give influence to the dependent variable. The result of the research shows that the
financial condition of the company (SZ), company growth (RP), and the reputation of Public Accountant Firm
(RK) do not give any influence to the acceptance of going concern audit opinion (GCO). Meanwhile, the
previous year audit opinion (OTS) give influence to the acceptance of going concern audit opinion (GCO).
Keyword : Going concern opinion, financial company condition, growth company, public accountant
reputation, audit opinion prior year.