PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, DEBT DEFAULT, PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN

(Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

Going concern opinion is an opinion issued by the auditor to be a material consideration for users of financial statements in making decisions. This study aims to analyze the influence of previous year audit opinion, debt default, growth of companies, financial conditions to going concern opinion. This study uses 28 mining companies listed in Indonesia Stock Exchange for period 2012-2016. Using purposive sampling method in this study. Data analysis method used is logistic regression analysis. The result show that previous year audit opinion variable, debt default, and financial conditions have significant effect on going concern opinion. While growth of companies has no significant effect to going concern opinion.