PENGARUH KONDISI KEUANGAN PERUSAHAAN, KUALITAS AUDIT, DAN OPINION SHOPPING TERHADAP PENGUNGKAPAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2008-2010

Abstract

Going concern audit opinion is important for companies engaged in banking, because it concerns customer confidence in investing. This study aims to examine the effect of the company's financial condition, quality audit and opinion shopping on the disclosure of going concern audit opinion. Samples used in this study are the financial statements of banking period 2008-2010. Research method used is logistic regression with going concern audit opinion is a dummy variable, financial condition and measured using the CAMEL ratios used are Aktiva Tetap Terhadap Modal (ATTM), Return on Assets (ROA) and Loan Deposit Ratio (LDR). Audit quality is measured by using the reputation and opinion shopping KAP model Lenox (2002) also use dummy variables. This study provides empirical evidence that the company's financial condition has no effect on the going concern audit opinion. Audit quality does not affect the going concern audit opinion. Meanwhile, opinion shopping does not affect the going concern audit opinion.