SRI, RAHAYU (2009) FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR PUBLIK. KAJIAN AKUNTANSI, 4 (2). pp. 147-156. ISSN 1907 - 1442
Abstract
This study aims to determine the effect of audit quality, financial condition, the audit opinion the previous year, the company’s growth, and the size of the company’s going-concern audit opinion. The sample in this study were manufacturing companies listed in Indonesia Stock Exchange from 2005 to 2007. The sampling technique is obtained as many as 63 companies. Testing the hypothesis in this study using logistic regression. The research concluded that the hypothesis of the first, third, and fifth accepted the proposed audit quality (X1), the audit opinion the previous year (X3), and company size (X5) has positive and significant effect on going-concern audit opinion, while the fourth hypothesis proposed rejected the company’s financial condition (X2) and the growth of the company (X4) did not affect the going-concern audit opinion. Variables previous year’s audit opinion is the most dominant variable effect on going-concern audit opinion. Keywords: Financial Condition and Going Concern Audit Opinion.
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