PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Abstract

Going-concern audit opinion is an audit opinion given to an entity by the auditor, if the auditor doubts the ability of the entity to continue its efforts. The existence of going concern audit opinion is very important for outsiders especially potential investors and lenders to view an entity's financial condition and take appropriate action. Therefore, an auditor must be completely professional in providing the going concern audit opinion. This study aims to identify and analyze the effect of audit quality, financial condition, growth, priod year audit opinions, and the size of the company to the going-concern audit opinion. The research have done on the manufacturing companies listed in Indonesia Stock Exchange in 2011 with a number of observations of a total of 128 samples were obtained through purposive sampling method. The analysis technique used of logistic regression analysis. The results showed that the quality of the audit pegujian not affect the going concern audit opinion. Financial conditions proxied by Altman's bankruptcy prediction model negatively affect the going concern audit opinion. Growth companies are proxied by earnings growth,it does not affect the going concern audit opinion. Prior year audit opinions positive influence on the going concern audit opinion. Firm size is measured by using the total assets negatively affect going concern audit opinion.