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Nining Nur Khamidah, Nining Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Khamidah, Nining Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to find out the internal and external factors of the company to the acceptance of goingconcern audit opinion. This research has been carried out on manufacturing companies which are listed inIndonesia Stock Exchange (IDX) in 2011-2014 periods. The data collection method has been done by usingpurposive sampling, so that 56 companes have been obtained as samples. The analysis technique has been carriedout by using logistic regressions analysis method. The result of the determination coefficient test has been proventhat the independent variables give influence to the dependent variable. The result of the research shows that thefinancial condition of the company (SZ), company growth (RP), and the reputation of Public Accountant Firm(RK) do not give any influence to the acceptance of going concern audit opinion (GCO). Meanwhile, theprevious year audit opinion (OTS) give influence to the acceptance of going concern audit opinion (GCO).Keyword : Going concern opinion, financial company condition, growth company, public accountantreputation, audit opinion prior year.
Co-Authors Lilis Ardini