Pengaruh Kualitas Audit, Kondisi Perusahaan (Profitabilitas, Leverage, Kapitalisasi Pasar), Dan Manajemen Laba Terhadap Opini Going Concern

Abstract

The research has purpose to analyze and to give empirical proof of influence to audit quality, profitability, leverage, market capitalization, and earning management to opinion probability ofgoing concern. The hypothesis that is submitted (1) audit quality that influenced to opinion probability of going concern (2) audit quality influences to opinion probability ofgoing concern, (3) leverage influences to opinion probability of going concern, (4) market capitalization influences to opinion probability ofgoing concern, and (5) earning management influences to opinion probability ofgoing concern. The research uses 33 manufactures company that is listed in BE12005 - 2007, with the audit criterion that has listed in BEI before 1 January 2005, audit delisting of the Exchange during the period of study (2005 - 2007), published financial statements audited by independent auditors from the year 2005 - 2007, and has a value earnings during the period ofobservation (years 2005 to 2007). Samples obtained by purposive sampling. Research data analyzed by logistic regression analysis. The results of this study are (1) audit quality does not affect the goingconcern opinionprobability, so thefirst hypothesis is rejected, (2) the profitability does not affect probability going-concern opinion, so that the second hypothesis is rejected, (3) leverage influences to opinion probability ofgoing concern , so the third hypothesis is rejected, (4) market capitalization influences to opinion probability of going concern which received the fourth hypothesis, and (5) earning management has no effect on profit probability going-concern opinion, so that thefifth hypothesis is rejected. Keywords : audit quality, profitability, leverage, market capitalization, earning management, andopinion ofgoing concern