FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN PERUSAHAAN

Abstract

Audit opinion is one of important considerations in determining decisions within a company and in accordance with the provisions of accounting standards which have been applied. Therefore, this research is aimed to examine the influence of company growth, firm size, and previous year audit opinion and audit quality in order to provide going concern audit opinion. The scope of this research is all manufacturing companies which are listed in the Indonesia Stock Exchange (IDX).The samples in this research are all manufacturing companies which are listed in Indonesia Stock Exchange (IDX) with the predetermined criteria of the manufacturing company i.e.it is not in the delisting process, it has published independent auditor reports for three consecutive years and it uses rupiah currency as the currency of reporting. Based on the predetermined criteria 99 manufacturing companies have been selected as samples. The data analysis techniques has been carried out by using logistic regression analysis model and the 21st version SPSS statistical test tool.It has been found from the result of the analysis that the independent variableswhich consist of company growth, firm size and audit quality do not give anyinfluenceto theprovision of going concern audit opinion whereas the previous year audit opinion give influenceto theprovision of going concern audit opinion. Keywords:Going concern audit opinion, company growth, firm size, previous year audit opinion, auditquality.