ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015)

Abstract

This research aims to test, provide the empirical evidence and analyzing about influence of : 1) The quality of audits, 2) Growth of the firm, and 3). The size of the company, towards the Acceptance of A Going Concern Audit Opinion at mines companies registered in Indonesia stock exchange (IDX) year 2013-2015. This study using purposive sampling techniques to get a sample, so 20 mining companies obtained. The data be treated with using logistic regression to test the hypothesis. The results of research suggest that the quality of audits, growths of the firm and the size of company affects negatively towards the Acceptance of A Going Concern Audit Opinion. Keywords: Going Concern Audit Opinion, Audit Quality, Growth of the firm, Size of Company and Logistic Regression