FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Jasa yang Tercatat di Bursa Efek Indonesia Tahun 2014-2017)

Abstract

This research aiming for analyze about effects of audit delay, debt default, audit
tenure, prior opinion, auditor switching, auditor's reputation, and disclosure on going
concern audit opinion. Sample on this research is 100 financial reports from service
companies listed in Indonesia Stock Exchange period years 2014-2017. Sample taken
using purposive sampling method. Testing hypothesis processed with logistic regression
on Statistical Product and Service Solution (SPSS) version 23. The results indicate that:
(1) audit delay is not affect going concern audit opinion with significance value 0,957 (2)
debt default is significantly affect going concern audit opinion with significance value
0,003 (3) audit tenure is not affect going concern audit opinion with significance value
0,656 (4) prior opinions is significantly affect going concern audit opinion with
significance value 0,000 (5) auditor switching significantly affect going concern audit
opinion with significance value 0,038 (6) auditor’s reputation is not affect going concern
audit opinion with significance value 0,857 and (7) disclosure is not affect going concern
audit opinion with significance value 0.567.
Keywords : going concern, audit delay, debt default, audit tenure, prior opinion,
switching auditors, auditor’s reputation, and disclosure