Irtanti Retno Astuti
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PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Astuti, Irtanti Retno; Darsono, Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial distress, debt default, disclosure,  auditor reputation,opinion shopping, and audit lag prior to the granting by the auditors going concern opinion. Hypothesis (1) Financial distress effect on the provision by the auditors going concern opinion, (2) Debt default affects the provision of client going concern opinion by the auditor, (3) Disclosure effect on the provision by the auditors going concern opinion, (4) Auditor’s reputation effect on the provision by the auditors going concern opinion, (5) Opinion shopping influence on acceptance going-concern audit opinion, (6) Audit Lag influence on acceptance going-concern audit opinion. Population of this research uses 85 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2006 to 2010. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed that audit lag, the auditors reputation and debt default the previous year affects the provision by the auditors going concern opinion. Whereas financial distress, disclosure and  opinion shopping have no effect on the provision by the auditors going concern opinion.