ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN

PRAPTITORINI, Mirna Dyah and JANUARTI, Indira (2007) ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN. In: Simposium Nasional Akuntansi 10 (SNA 10), 26 - 28 Juli 2007, Universitas Hasanudin, Makasar.

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Abstract

The prediction on issuing going concern opinion has been major concern for auditor or shareholders. Today, auditor responsibility is winding, not only in judging the financial report or detecting a fraud, but also they have to judge the company ability to maintain company going concern. That happens because there is demand from the shareholders to give the early warning information about company prospect that influence the investing decision of the shareholder. The goals of this research are to predicting the influence of audit quality, debt default and opinion shopping that exercise by the company with the chance of receiving going concern audit opinion. This research use Manufacture Company that listed in Jakarta Stock Exchange (JSX) between 1997 to 2002 as the sample. This research intended to reveal the trend of issuing going concern audit opinion during normal and crisis year. The method that been used to analyses the correlation between variable are logistic regression method with the using of 2 type of regression: first are the correlation between going concern audit with the audit quality and debt default and the other is the correlation between going concern audit with opinion shopping. This regression method refer to the research that done by Lennox (2002). From the Result, can be concluded that debt default have the positive correlation to the receiving of going concern audit opinion. For quality audit that using auditor specialization proxy, even though the coefficient are the same way with hypothesis, but significance level is above than 0,05. Opinion shopping indicate the difference way with hypothesis, this thing could be happened because of the condition in Indonesia are different with other country, company in other country more likely prefer to replace their auditor to get good opinion in going concern. But contrary in Indonesia, the things that happened are in opposite way. The other result from this research is going concern audit opinion more often happen during normal year (after crisis), this things can occur because of politics factor on that year (between the year of 2000) not stabile that effect the economy of Indonesia Keywords : going concern audit opinion, debt default, opinion shopping,dan industry specialization

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:15187
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:24 Jun 2010 09:25
Last Modified:24 Jun 2010 09:25

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