Fakultas Ekonomi - Akuntansi, JIMA Vol. 1 No. 1, Januari 2014 (Views: 1388)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI POTENSI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Ervina Surya Pratama

ABSTRAK

This research aims to analysis of factors that influencing possible acceptance going concern audit opinion on manufacturing companies listed in Indonesiaa Stock Exchange. This research was identifying five factors, which are : (1) Audit quality. (2) Company’s financial condition, (3) previous audit opinion, (4) Company’s growth, and (5) Company’s size. Samples used in this study is a manufacturing company in Indonesia. The research data comes from the period 2009-2011 annual report. Sample research methods using purposive sampling method with a population sample of 30 companies from the manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2009 to 2011. The research data were analyzed with logistic regression analysis. Data processed using the software SPSS 17.0 for windows. The results showed that auditor quality effect on acceptance going concern audit opinion with koeficient 0,599; financial condition of company has no effect on acceptance going concern audit opinion with koeficient -0,016; previous audit opinion effect on acceptance going concern audit opinion with koeficient 37,678; while the growth of company effect on acceptance going concern audit opinion with koeficient 2,820; company size ha no effect on acceptance going concern audit opinion with koeficient 0,802.

Kata kunci: Audit Quality, Company’s Financial Condition

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