Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang terdaftar di BEI 2012-2015

Abstract

Auditor's going concern opinion can influence the decisions of investors and creditors. Going concern audit opinion received by the company showed the conditions which araise auditor’s hesitation of the company’s going concern. Going concern audit opinion can be used as an early warning for the users of the financial statements in order to avoid mistakes in decision making. Some research about factors that affect the going concern audit opinion on the company is still reaping a different result. This research aims to reexamine the factors that affect the going concern audit opinion. Factors tested in this research is the liquidity, company’s growth, reputation of KAP, and the prior year audit opinion. This research uses the manufacturing companies listed in Indonesia Stock Exchange in the period 2012 - 2015 as research samples. Based on purposive sampling, there are 22 manufacturing companies which fulfilled the sample requirement. Data were analyzed done using logistic regression analysis. The result showed that the reputation of KAP, and the prior year audit opinion affect the going concern audit opinion. Variable liquidity and company’s growth does not affect the going concern audit opinion.