Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia)

Yashinta Alichia - Program Studi Akuntansi Fakultas Ekonomi UNP

Abstract


This study was aimed to examine (1) the effect of firm size on going concern audit opinion (2) the effect of the company's growth on going concern audit opinion, and (3) the influence of the prior year audit opinion on going concern audit opinion. This type of research study was classified as causative. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2009 until 2011. Sample was determined by the method of purposive sampling. The data were secondary data that were obtained from www.idx.co.id and Indonesian Capital Market Directory (ICMD).Technique of data analysis was logistic regression.

The research proved that (1) the larger the size of the company, the smaller the probability of getting going concern audit opinion. It could be seen that the significance value of 0.057<0.10 (2) The better growth of the company, is not the less probability of getting going concern audit opinion. It could be seen from the significant value 0.227>0.05 (3) corporation that received going-concern audit opinion in the previous year had a greater probability to receive going concern audit opinion in the next year. It could be seen that the significance value 0.000<α value of 0.01 and 16,248 wald>TTable 2.008559.

The findings of this study are investors should consider the opinions given by the auditor, management of the company should recognize the company's financial condition happens earlier, so if there is a serious problem, the efforts of solving problems can be arranged immedietly. Further study is suggested to  add the observation period of going concern audit opinion and  other variables, such as reputation or size KAP.

Keywords: Going Concern Audit Opinion, Firm Size, Company’s Growth, Prior Year Audit Opinion


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References


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