ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT, AUDITOR SWITCHING, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Emiten Manufaktur di Bursa Efek Indonesia)

Abstract

Going-concern audit opinion is one of the auditors opinion that issued by auditor to explaining the uncertainties of the company’s business continuity. Going- concern audit opinion is very important in providing early warning to the company's business continuity for users of financial statements. Continuity of business is influenced by financial conditions. However, the issuance of going-concern audit opinion was also influenced by factors outside the financial factor. This study aimed to analyze the effect of audit quality, debt default, auditor switching, and the solvency of the going-concern audit opinion. This study uses hypotesis testing method each variable by logistic regression analysis. Results showed the debt default variable significant effect to going-concern audit opinion, whereas audit quality, auditor switching, and the solvency are not significant effect to going-concern audit opinion. Debt default variable to be one factor considered in evaluating the going-concern status of companies.