DETERMINAN PERTIMBANGAN AUDITOR  DALAM MERUMUSKAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA

Haris Arrasyid; Mujennah .

DETERMINAN PERTIMBANGAN AUDITOR DALAM MERUMUSKAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA

Haris Arrasyid, Mujennah .

Abstract

This study aims to empirically review whether the independent variables consisting of Company Size, Company Growth, Financial Conditions, Financial Dis-tress, and Leverage affect the dependent variable in the form of giving a Going Concern Audit Opinion by auditors on the Indonesia Stock Exchange in 2013- 2018 both simultaneously or partially. The research analysis study was conducted on all publicly listed companies listed on the Indonesia Stock Exchange with the criteria for sample collection. Based on the results of the criteria met there are 150 samples of companies that meet the criteria of the author with the provi-sions of the company that gets a going concern audit opinion. Hypothesis testing in research is done by logistic regression analysis. The results showed simulta-neously the independent variables consisting of Company Size, Company Growth, Financial Conditions, Financial Distress, and Leverage together have a significant effect on the dependent variable in the form of giving a Going Con-cern Audit Opinion. While partially, the independent variables Company Size, Company Growth, Financial Conditions, and Leverage did not significantly influence the dependent variable Going Concern Audit Opinion. The independ-ent variable Financial Distress has a significant effect on the dependent variable Going Concern Audit Opinion.

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