Keberadaan Komite Audit Sebagai Pemoderasi Pengaruh Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Dan Reputasi KAP Terhadap Pemberian Opini Going Concern(Studi Emipris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2014-2016)

Abstract

The purpose of this study is to analyze the existence of the audit committee as a moderator of the effect of firm size, previous year audit opinion, and reputation of the hood towards the giving of going concern opinion. The population of this study is a manufacturing company listed on the Indonesian Stock Exchange period 2014-2016. Sampling technique using purposive sampling technique and obtained sample of 84 companies. Data analysis using logistic regression. The result of the research shows that the audit opinion the previous year had an effect on going concern opinion while firm size and reputation of KAP had no effect on going concern opinion. Company size, previous year audit opinion and reputation of KAP moderated by audit committee have no effect on going concern opinion