PENGARUH DEBT DEFAULT, KUALITAS AUDIT, TENURE DAN OPINION SHOPPING TERHADAP OPINI GOING CONCEN

Abstract

This research aimed to examine the effect of debt default, audit quality, tenure and opinion shopping on opinion
going concern. The research is quantitative research by processing secondary data obtained from Indonesia Stock
Exchange (IDX). While, the data collection technique used purposive sampling, in which the sample was based
on criteria given. In line with, there were 120 financial statements observation from 30 mining companies which
listed on Indonesia Stock Exchange (IDX) during 2015-2018 where sample selection in accordance criterias set
by researchers. Moreover, the data analysis technique used logistic regression model with Statistical Product and
Service Solution (SPSS) 18. Regression analysis and hypothesis testing using descriptive analysis and
inferential analysis which consists of the overall model assessment, regression model regression assessment,
coefficient of determination, classification matrix and omnibus test. The results of this study indicate that (a)
Debt default has a positive effect on going concern opinion, (b) Audit quality has a negative effect on going
concern opinion, (c) Tenure has a positive effect on going concern opinion, and (d) Opinion shopping has no
effect on going concern opinion.
Keywords: opinion going concern, debt default, audit quality, tenure, opinion shopping