PENGARUH PERTUMBUHAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, AUDITOR SWITCHING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2017)

Abstract

Responsibility of auditors currently do not only focus on assessing the
fairness of financial statements and detecting fraud, but also information that is
not limited in the things revealed in the financial statements, such as disclosure of
information about the existence and continuity of corporate entities. This is due to
the demands of the shareholders to the auditor ti provide early warning about the
prospect of a company as consideration before deciding on an investment
decision. In this study, we attempt empirically to examine the effect of Growth
Companies, Previous Year Audit Opinion, Auditor Switching And Institutional
Ownership On Receiving Of Going Concern Audit Opinion on receiving a going
concern audit opinion of a compaany. Research sample amounts to 17 companies
selected with purposive sampling method, with observation period of 5 years.The
date used were secondary data. The data that used in this research is audited
financial statements that published by manufacturing companies listed at
Indonesian Stock Exchange from 2013-2017. The method of analysis used logistic
regression method. The result of logistic regression using SPSS that,previous year
audit opinion and institutional ownership were significant with going concern
audit opinion. But, variables growth of companies and auditor switching weren’t
significant with going concern audit opinion.

Keyword : Growth Companies, Previous Year Audit Opinion, Auditor
Switching, Institutional Ownership, Receiving Of Going Concern
Audit Opinion