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

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 financial condition, company size, debt default and audit reputation that exercise by the company with the chance of receiving going concern audit opinion. This research use Manufacture Company that listed in Indonesian Stock Exchange between 2005 to 2008 as the sample. Population of this research is 150 companies. Research sample amounts to 29 companies selected with purpose sampling method, with observation period of 4 years. 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 size have the negative correlation and significantly to the receiving of going concern audit opinion, debt default have the positive correlation to the receiving of going concern audit opinion and audit reputation have the negative correlation and not significantly to the receiving of going concern audit opinion.