PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN, REPUTASI KANTOR AKUNTAN PUBLIK (KAP), DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN

Abstract

A going concern is a statement to the entity with doubts in its efforts. A going concern audit opinion can be used consideration for user of financial statement in decision making. This study aims to analyze the effect of Prior Year Audit Opinion, Corporate Growth, Reputation of KAP, and Audit Committee on Going concern Audit Opinion. The population in this study are 30 companies from the Indonesia Stock Excehange (IDX) in 2011-2017 period. According to purposive sampling method in collecting data, got 18 company which made sample. Then the total data used is as many as 126 data. Data analysis method used in this research is logistic regression analysis. The results of this study proved that partially Reputation KAP and Audit Committee has no effect on Going concern Audit Opinion. Meanwhile, Prior Year Audit Opinion and Corporate Growth variables have a significant effect on Going concern Audit Opinion