KEMAMPUAN PERGANTIAN AUDITOR DAN PRIOR OPINION MEMODERASI PENGARUH POTENSI FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN

Putu Yudha Asteria Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Ida Bagus Putra Astika (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Made Gede Wirakusuma (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.09.TAHUN 2017

This study aimed to get empirical evidence the auditor's ability to change and prior opinion in moderating influence on the potential financial distress Award going concern opinion. There’s a going concern opinion because the company indicated no longer able to carry out its life. The results of previous studies get inconsistent results in terms of the potential influence on the provision of financial distress going concern opinion. The existence of a contingency approach can be completed in this study, where the variables change of auditor and prior opinion allegedly moderating influence on the potential financial distress Award going concern opinion. This study uses secondary data. Manufacturing companies listed in Indonesia Stock Exchange period 2009-2015 the population in this study by the amount total of the samples are 77 samples were selected by purposive sampling.