ANALISIS PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, FAKTOR KOMITE AUDIT, RASIO PROFITABILITAS, DAN RASIO AKTIVITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Abstract: Going concern audit
opinion is auditor’s modified opinion about the viability of a business. This
study aims to provide empirical evidence on factors that affect the acceptance
of going concern audit opinion. The variables used in this study are firm size,
managerial ownership, institutional ownership, the activity of the audit
committee, audit committee expertise, profitability ratio, and activity ratio.
The population of this study is manufacturing companies listed in
Indonesia Stock Exchange in 2010-2012. Purposive judgement sampling technique was used to
obtain the sample. The total sample of this study were 123 manufacturing
companies. Data used in this study were audited financial statements and annual
reports that were derived from the official website of the Indonesia Stock
Exchange. Logistic regression was used to analyze the data.
The results of this study showed that only firm size and institutional
ownership have significant effect on the acceptance of going concern audit
opinion, while managerial ownership, the activity of the audit committee, audit
committee expertise, profitability ratio, and activity ratio do not have
significant effect on the acceptance of going concern audit opinion.
Keywords: going concern
opinion, firm size, managerial ownership, institutional ownership, audit
committee, profitability ratio, activity ratio
Penulis: Vidya Nurpratiwi,
Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd140968
