PENGARUH RASIO KEUANGAN, REPUTASI AUDITOR, UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Abstract

Going concern is a unity of business to continue its operation for a quite long time. This research is aimed to find out whether the profitability ratio, liquidity, solvency, firm size, auditor reputation and audit opinion on the previous year give significant influence to the acceptance of going concern audit opinion at property and real estate companies which are listed in Indonesia Stock Exchange. The samples of this research consist of 6 property and real estate companies which have been selected by using purposive sampling are listed in Indonesia Stock Exchange from 2011 to 2015. The data is the financial statement of property and real estate companies which have been obtained from Investment Gallery of Indonesia Stock Exchange “STIESIA” at Jl. Menur Pumpungan 30 Surabaya and it has been obtained from the official website of the IDX (www.idx.co.id). The statistics test instrument is the SPSS 22 in order to conduct the logistic regressions analysis.The result of the research shows that ratios i.e. profitability, liquidity, solvency and firm size donot gives any significant influence to the acceptance of going concern audit opinion; auditor reputation does not give any significant influence to the going concern audit opinion and it has been found that in the previous year, the audit opinion gives significant influence to the acceptance of going concern audit opinion.
Keywords: Profitability, liquidity, solvency, firm size, auditor reputation.