ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

Abstract

Going concern audit opinion is an evaluation of auditor skpeticism on the ability of an entity in maintaining its sustainability. The purpose of this research is the examine empirically about some factors which give influance the auditor in giving going concern audit opinion. Some factors which will be examinde inthis research is profitability, firm size, leverage, audit tenure, auditor tenure, auditor quality, companyy growth adn debt default as the independent variable where as going concern audit opinion as the dependent variable.This research has been carried out by using the secondary data and the population is all agricultural and mining sector companies. The sample collectin method has been done by using purposive sampling method. 22 agricultural and ming sector companies which are listed in Indonesia Stock Exchange (IDX) in 2009-2015 periods have been selected as samples. The analysis method has been done by using logistic regression with 5% significance. The result of the research shows that debt default give influance to the acceptance of going concern audit opinion whereas profitability, firm size, leverage, audit tenure, auditor quality and company growth do not give any influence to the acceptance of going concern audit opinion.
Keyword:going concern audit opinion, profitability, firm size, leverage, audit tenur