Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern
Abstract: This study provides
the investigation over the acceptance of `going concern` audit opinion which
can be performed by observing the company’s internal condition such as the
audit quality, company’s financial condition, audit opinion prior year,
company’s growth, and company size.
Samples are obtained by sampling purposive method and obtained 310
observation data from 2001–2005. The logistic regression model testing is
conducted four times because the financial condition variable has four
different proxy models of bankcruptcy. The result of this research is that the
audit quality and company growth do not influence on `going concern` opinion.
The company size and company`s financial condition influences negatively toward
the `going concern` opinion when the proxy model of bankcruptcy used the Altman
Model and Springate Model, while the Zmijeski and the Revised Altman models are
rejected. The `going concern` audit opinion prior year has positive influence
toward `going concern` opinion.
Keyword: Going concern
opinion, audit quality, financial distress, audit opinion prior year, growth,
company size, The Zmijeski (1984), The Altman Model (1968), Revised Altman
model (1993), The Springate Model (1978)
Penulis: Arga Fajar Santosa,
Linda Kusumaning Wedari
Kode Jurnal: jpakuntansidd070011
