FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada tahun 2013-2017)

Abstract

This study was aimed to examine the influence auditor reputation, debt
default, disclosure, company size, and previous year’s audit opinion to the
acceptance of going concern opinion.The population of this study are manufature
companies listed on the Indonesian Stock Exchange period 2013 – 2017. The
samples of the study are all companies were selected by purposive sampling
method. Based on the criteria, 49 companies were chosen as the samples of this
study. This study used logistic regression analysis was used to test whether the
independent variables affect the dependent variable. Data analysis for hypothesis
test was done with Statistical Package for the Social Sciences (SPSS) ver. 24.
Result of this study give evidence that the auditor reputation, debt default,
company size and previous year's audit opinion had a significant effect on the
audit going concern opinion on manufacturing companies during the period 2013
to 2017. While the disclosure do not significantly effect on the going concern
opinion. Value of Negelkerke R Square is 0.795, which means that the variability
of the dependent variable can be explained by the independent variable as 79,5%,
while the remaining variables 20,5% is explained by the variability of other
variables outside the model study.
Keywords : Auditor Reputation, Debt Default, Disclosure, Company Size,
Previous year’s Opinion, and Going Concern