ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2003-2009)

Abstract

This study aimstoexamineand to provideempiricalevidence ofthe influence ofthe auditor reputation, company size, liquidity ratio, profitability ratio, leverage ratio, and the market value ratio on theprovision of going-concern opinion. At this time, 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. Populations of this research is manufacturing companies listed at Indonesian Stock Exchange (IDX) between 2003 to 2009. Research sample amounts to 31 companies selected with purposive sampling method, with observation period of 7 years. The method that been used to analyses the correlation between variable are logistic regression method. From the result, can be concluded that auditor reputation, profitability ratio, leverage ratio, and market value ratio have no effect on the provision of going-concern opinion. On the other hand, company size and liquidity ratio affect to the provision of going-concern opinion.