Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Opinion Shopping, dan Audit Client Tenure terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2008-2012)

Abstract

Nowadays, auditor’s responsibility to disclose the information about the entity was not only things revealed in the financial statement, but also must disclose information such as the existence and continuity of an entity. Auditor was expected to not only examine the financial statement, but also can predict and appraise entity’s ablity to continues his existence. This research’s goal was to examine the influence of financial condition, firm size, opinion shopping, and audit client tenure to the acceptance of going concern audit opinion. The samples of this research were manufacturing companies that listed in Indonesia Stock Exchange on period 2008-2012. Population of this research was 140 companies. Samples of this research were 24 companies selected by purposive sampling method, with 5 years observation period. The data was analiyzed by logistic regression method. The result showed that financial condition, opinion shopping, and audit client tenure are significantly affect the going concern audit opinion. Whereas, firm size has no affect with the going concern audit opinion