This study aims to examine the effect of earnings management as measured
by discretionary accruals on audit opinion. This topic is important because the
current economic environment reopens fundamental questions about the role of
auditors in maintaining statement users confidence in the audit report. Audit
opinion variable divided into two categories is : (i) audit opinion for qualification
going-concern uncertainty (GC) and (ii) audit opinion for qualification except a
going-concern uncertainty (NGC).
Population of this study are manufacturing companies listed in Indonesia
Stock Exchange (BEI) in 2013 and 2014. The sample devided into two categories is
full sample of manufacturing company with the total number 200 samples and the
sample companies of distressed financial with the total number is 38 samples. The
analysis technique used is logistic regression analysis.
The results show that earnings management variable have positive
significant effect to audit opinion for qualification going-concern uncertainty (GC),
the sample testing is full sample of manufacturing company and the sample
companies of distressed financial. Earnings management variable no effect to audit
opinion for qualification except a going-concern uncertainty (NGC) the sample
testing is full sample of manufacturing company and the sample companies of
distressed financial
