FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR
Abstract: The purpose of the
study is to investigate over the acceptance of
going concern audit
opinion which can
be performed by
observing company’s financial condition, current ratio, quick ratio,
cash flow from operations, return
on assets, debt
to equity, long
term debt to total assets, debt to total assets, audit
quality, prior audit opinion, debt default and opinion shopping. Samples are
obtained by sampling purposive
method. Data for
this study comprises
of the information
from the financial statement
of the public
manufacturing companies in Indonesia
over the four
year period 2005
until 2008, and
the result obtained 260
observations. The logistic regression used to examine the factors that
are predicted to
affect the probability
of acceptance of going
concern audit opinion.
The result of
this research is
that company’s financial
condition (Revised Altman Model), return on assets, debt to total assets and prior
audit opinion are significantly affect the probability of acceptance of going
concern audit opinion. On the other hand,
current ratio, quick
ratio, cash flow
from operations, debt
to equity, long term
debt to total
assets, audit quality,
debt default and opinion shopping, do not so.
Keywords: Going concern audit opinion, company’s
financial condition, financial ratio,
audit quality, prior
audit opinion, debt default and
opinion shopping
Penulis: YULIUS KURNIA SUSANTO
Kode Jurnal: jpakuntansidd090034
