ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERNPADA PERUSAHAAN MANUFAKTUR

Abstract

This study attemps to investigate the influence of Audit Quality, Company's Financial Condition, Audit Opinion Prior Year, and Company's Growth with the chance ofreceiving going concern audit opinion. This research use 50 manufacturing companies that listed in Indonesian Stock Exchange (IDX) between 2005 to 2007 as the sample. Sample are obtained by Sampling Purposive Method and Proportionate Stratified Sampling Method. The method that been used to analyses the correlation between variables are Logistic Regresion Statistic Method. The result of the research indicate that the audit quality and company's growth do not influence on going concern opinion. On the other hand, financial 's condition (Springate's Model, while The Z Score Altman's Model are rejected) andprevious audit report are significantly affect the going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Quality, Company's Financial Condition, Audit Opinion Prior Year, and Company's Growth.