ANALISIS FAKTOR-FAKTOR YANG
MEMPENGARUHI PENERIMAAN OPINI
AUDIT GOING CONCERN
(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI
tahun 2008-2014)
This research is aimed to know the influence of audit quality, growth
companies, audit lag, opinion shopping and financial condition on the probability
of receiving going concern opinion. This research uses secondary data got from
annual report published in internet at the official website of Indonesia Stock
Exchange www.idx.co.id and data from Indonesia Capital Market Dictionary
(ICMD). The samples of the research are manufature enterprises registered in
Indonesia Stock Exchange from 2008-2014. This research uses purposive
sampling resulting of 23 enterprises becoming the sample of the research. The
hypothesis is examined by using regresion logistic.
The result of the data examination shows that audit quality and financial
condition has significant influence towards going concern audit opinion. Growth
companies, audit lag and opinion shopping do not influence going concern audit
opinion. Based on the result of the research, the researcher suggest following
research to add research variable which is related to going concern adit opinion,
the sum of research sample and research year
