FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

Abstract

Going Concern Audit Opinion is an opinion stated by auditor in order to assure a company’s status that they can continuously survive. This information is very important for those financial statement users so that they are able to make a correct decision in investment. The current research aims at examining and collecting empirical evidence on the effect of financial performance, tenure audit, last year’s audit opinion, and auditor’s reputation based on going concern audit opinion acceptance at property and real estate companies registered on Bursa Efek Indonesia or Indonesian Stock Exchange from 2017 until 2019.

The population of this research is property and real estate companies registered on Bursa Efek Indonesia or Indonesian Stock Exchange from 2017 until 2019. The sample collected in this research is 49 property and real estate companies determined based on purposive sampling method. The logistic regression analysis technique is applied in this research as an analysis technique.

The result of this research shows that profitability, leverage, company’s size, and autidor’s reputation do not affect the acceptance of going concern audit opinion. Tenure audit has a negative effect towards the acceptance of going concern audit opinion. In contrary, last year’s audit opinion has a positive effect towards the acceptance of going concern audit opinion. This research can still be developed by adding some other variables that potentially affect the acceptance of going concern audit opinion, such as: liquidity, and solvability.