Pengaruh Debt Default, Opini Audit Tahun Sebelumnya, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2011-2014)

Abstract

Going concern audit opinion is an opinion isssued by auditor on their audit report because there are doubts about the going concern of a company. In determining of going concern audit opinion, auditor will concider several factors that are influential. This study aims to determine the effect of debt default, prior year audit opinion, and company’s financial condition on going concern audit opinion. The population in this study using the whole manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2014. There are 24 companies listed in Indonesia Stock Exchange that are consistent listing on its and has information used in this study in 2011-2014, in order to obtain 96 observation data. Sample selection techniques in this study using purposive sampling method. Analysis of the data used to test the hypothesis of this study is logistic regretion. These results indicate that company’s financial condition is not proven to have a significant effect on going concern audit opinion. While debt defalut and prior year audit opinion proved to have a significant effect on stock returns.