PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BEI
ABSTRACT: Going concern audit
opinion is an opinion issued by the auditor because there is doubt on the
ability of an entity to continue to thrive. This opinion is beneficial to the
stakeholders to avoid mistakes in investment. In giving the going concern audit
opinion, the auditor must consider several factors that affect the provision of
audit opinion. The purpose of this study
was to test
the impact of
company's financial
condition, growth, and
the quality of
audit towards going concern
audit opinion giving.
This research design
was quantitative with
a hypothesis. Dependent
variable of this research
is going concern
audit opinion, while
the independent variable
are the company's
financial condition that measured
by the liquidity
ratio, profitability, and
the solvability ratio,
the company's growth
and audit quality.
The Object of research were
wholesale and retail
trade companies registered in a row
in Indonesia Stock Exchange from 2007-2010. Data analysis was performed using logistic regression. The analysis shows that the
financial condition of the solvability
ratio has a
positive and significant
impact on the
provision of going
concern audit opinion, while
the financial condition of the
liquidity ratios, profitability, and
quality of audit
don't have positive
and significant impact while
company's growth does
not have a
negative and significant
impact on the
provision of going
concern audit opinion.
Keywords: Going Concern Audit Opinion, Financial
Condition, Growth Rate, Quality Of Audit
Penulis: HANS JUNIARTO
KUSWARDI
Kode Jurnal: jpakuntansidd120081
