Analisis Faktor – Faktor yang Mempengaruhi Pemberian Opini Going Concern pada Perusahaan Manufaktur yang Mengalami Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2014)

Abstract

Going Concern opinion is opinion that been given by the auditor for companies that can’t work his activities properly for a full year period company. This research determine for test the effect of the Size of Company, Debt to Equity Ratio, Independencies of Auditor, and Growth to Going Concern Opinion. Analysis Method that have been use for this research is logistic regression (regresi logistik). This research is using quantitative data type which take the data from annual money report of manufacture companies whom listed in Bursa Efek Indonesia in period 2011-2014. The sample is choosen by purposive sampling and get 19 companies which has 76 annual money report. The result of this research shows that the Size of Company, Debt to Equity Ratio, and Company Growth didn’t effect of the acceptance of going concern opinion. It is only Dependencies of Auditor that only effect significant of going concern acceptance