PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2010)

Abstract

Going-concern problems are complex and continue to exist. Predict whether the company has the ability to maintain the continuity of their business is very important to be known and understood by the auditors, investors and other users of financial statements. The purpose of this research is to examine and analyze the influence of the financial position, auditor’s reputation, disclosure, and corporate governance to the acceptance of going-concern audit opinion. The study sample of this research are 35 companies and selected through purposive sampling method at manufacturing company that were listed in Bursa Efek Indonesia (BEI) during 2007 until 2010. The hypothesis test used was logistic regression. The result of this research indicate that the financial condition measured with Altman Z score negatively affect the acceptance of going-concern audit opinion. This indicates that the better the financial condition of the company the less likely the company receives a going concern audit opinion from the auditors and the worse the financial condition, the more likely the company will receive a going-concern audit opinion from the auditors. Auditor’s reputation, disclosure, managerial ownership, and the existence of the audit committee did not significantly influence the acceptance of going-concern audit opinion.