ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT DALAM MENENTUKAN STATUS GOING CONCERN (STUDI EMPIRIS PADA EMITEN PERBANKAN DI BEI)

Abstract

The prediction on issuing going concern opinion has been major concern for auditor or shareholders. Today, auditor responsibility is winding, not only in judging the financial report or detecting a fraud, but also they have to judge the company ability to maintain company going concern. That happens because there is demand from the shareholders to give the early warning information about company prospect that influence the investing decision of the shareholder. The goals of this research are to predicting the influence of opinion prior year, Public Accountant Office reputation and leverage that exercise by the company with the chance of receiving going concern audit opinion. This research use Perbankan Company that listed in Indonesia Stock Exchange (ISE) between 2004 to 2008 as the sample. Samples are obtained by sensus method and obtained 75 observation data from 2004-2008. This research intended to reveal the trend of issuing going concern audit opinion during normal and crisis year. The method that been used to analyses the correlation between variable are logistic regression method. From the Result, can be concluded that opinion prior year and leverage have the positive correlation to the receiving of going concern audit opinion. Even though the coefficient are the same way with hypothesis, but significance level is above than 0,05. Public Accountant Office reputation indicate the difference way with hypothesis, this thing could be happened because the company which use Public Accountant Office non big four can make going concern audit opinion than Public Accountant Office big four, company in other country more likely prefer Public Accountant Office non Big Four to be their auditor to get good opinion in going concern. But contrary in Indonesia, the things that happened are in opposite way. The other result from this research is going concern audit opinion more often happen during normal year (after crisis), this things can occur because of politics factor on that year (after the year of 2000) not stabile that effect the economy of Indonesia.