PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI GOING CONCERN

Abstract

In this globalization era, adequate information is needed in taking strategic decisions. In the financial world, adequate information contained in the financial statements. Financial statements included the auditor's opinion for a company that contains information such as the existence and continuity of the entity. Auditors are expected to not only check the financial reports or detect fraud, but also be able to predict and assess the company's ability to carry out his life This study aimed to examine the effect of earnings management, quality auditor, and the acceptance of debt defaults going concern opinion. The sampling method in this research is purposive random sampling. The criteria used company is a company that has published the complete financial reports that contain the independent auditor's report and notes to the financial statements of the period 2013-2014 and received a going concern opinion. Based on the sampling criteria established during the years 2013-2014 was obtained by 50 companies. Then combined by taking a sample of companies that do not receive a going concern opinion at random sample of 50 so that there is total sample of 100 companies. The analysis tool used is SPSS 21 with logistic regression analysis (binary logistic regression). The results show that earnings management variables significantly influence the acceptance positive going concern opinion. Quality auditor significant negative effect, while debt default does not significantly influence the acceptance going concern opinion.