FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2004-2009)

Abstract

This study aims to analyze and provide empirical evidence of the influence of auditor reputation, auditor client tenure, disclosure, company size and audit opinion prior to the granting by the auditor's going concern opinion. Hypothesis (1) auditor reputation effect on the provision by the auditor's going concern opinion, (2) auditor tenure affects the provision of client going concern opinion by the auditor, (3) disclosure effect on the provision by the auditor's going concern opinion, (4) firm size affect the administration going concern opinion by the auditor, (5) audit opinion the previous year affects the administration going concern opinion by the auditor, (6) affect the reception quality of the auditor's going-concern audit opinion. This study uses 45 manufacturing companies listed in Indonesia Stock Exchange in 2004-2009. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed the auditor's reputation, disclosure and company size has no effect on the provision by the auditor's going concern opinion. Whereas the auditor client tenure and audit opinion the previous year affects the provision by the auditor's going concern opinion.