PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN
Abstract: This research have a
purpose to test the effect of Audit Quality, opinion shopping, debt default,
company growth and company financial condition to going concern audit opinion
acceptance. The sample which used in this research is Manufacture Company which
registered in Indonesia Stock Exchange use of 2006-2008. The sample was taken
with purposive sampling method and the result 53 companies were match and
fulfill the sample criteria. Hypotheses testing was done whit logistic
regression test tool from SPSS application program. The research result show
that audit quality does not effect to the possibility of going concern audit
opinion acceptance, opinion shopping does not effect to the possibility of
going concern audit opinion acceptance, debt default have effect to the
possibility of going concern audit opinion acceptance, company growth does not
effect to the possibility of going concern audit opinion acceptance, and
company financial condition have effect to the possibility of going concern
audit opinion acceptance.
Keywords: Audit Quality;
Opinion Shopping; Debt Default; Company Growth; Company Financial Condition and
Going Concern Audit Opinion
Penulis: Siti Istiana
Kode Jurnal: jpakuntansidd1000225
