Pengaruh Karakteristik KAP Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2013-2015)

Abstract

This study aims to analyze and provide empirical evidence of the influence of prior opinon, auditor’s reputation, audit tenure, opinion shopping and audit lag of the company on the probability for receiving going concern audit opinion. The population of this research includes manufacture companies which is listed on the Indonesia Stock Exchange on 2013-2015 with the number of observations as much as 107 samples obtained by purposive sampling method. Data is analyzed using logistic regression analysis. The results of audit hypothesis show that prior opinion dan audit lag have significant effect on audit going concern opinion. While KAP’s reputation, audit tenure, and opinion shopping have no significant effect of going concern audit opinion.