PENGARUH OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA, UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

(Studi Empiri pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia periode 2013-2017)

Abstract

Going concern audit opinion is a bad news for the company. By accepting The going concern audit opinion, the company will lose confidence to run their business, making the company lose the ability to maintain its business continuity. This research aims to analyze the effect of the going concern audit opinion of the previous year, the size of the public accounting firm, profitability, solvability and firm size on the going-concern audit opinion. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling technique used in this research is purposive sampling technique and produces a sample of 34 companies. The analysis technique used in this research is logistic regression analysis. That show the going concern audit of the previous year and solvency proved positive for the going concern audit opinion. Profitability affects negatively the going concern audit opinion, meanwhile the size of the public accounting firm and the size of the company do not compare the audit opinion that will occur.