ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERINIAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The issuing ofgoing concern opinion will affect to the company which receiving it significantly. Those effects such as, stock price decreasing; loan capital raising difficulty, investor, creditor, customer, andemployee untrusted to the company management. It also can be affected to the company going concern in thefuture times. So, the prediction on issuing going concern becomes the main concern for auditor and shareholder. In the recent times, auditor starts to be requested of his responsibility to disclose the entity's going concern, not only detecting fraud in the financial statement but also predicting the company capability to maintain company going concern. It can be happened because there are demands from shareholders to give the early warning information about company prospect in thefuture times that influences to investment decisionfrom shareholder. The goals of this research are to know factors that influence going concern audit opinion, that isfinancial condition, company growth, audit quality, previous audit opinion, debt default and company size. Population of this research is manufacturing companies listed at Indonesia Stock Exchange in the years 2006 and 2007 that is 153. Research sample amounts to 41 companies selected with methodpurposive sampling, with observation period of 2 year. The method that been used to analyses the correlation between variable are logistic regression method From the result, can be concluded that financial condition have the negative correlation and significantly to the receiving of going concern audit opinion, company growth have the correlation not significantly to the receiving of going concern audit opinion, audit quality have the correlation not significantly to the receiving of going concern audit opinion, previous audit opinion have the positive correlation and significantly to the receiving of going concern audit opinion, debt default have the positive correlation and significantly to the receiving of going concern audit opinion, and company size have the negative correlation andsignificantly to the receiving ofgoing concern audit opinion. Key words: Z Score Altman, sales growth ratio, audit quality, previous audit opinion, Debt default, company size, and Going . Concern audit opinion.