Analisis Pengaruh Faktor Perusahaan, Kualitas Auditor, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

(Indira Januarti, Universitas Diponegoro)

Abstract
This esearch examines the relationship between financial distress, debt default, size,
audit lag, prior opinion, auditor client tenure, auditor quality, opinion shopping, manajerial and
institutional ownership would receive a going concern opinion. A samples of 45 manufacturing
companies listed at Indonesia Stock Exchange from 1997-2006. Logistic regression is used to
examine the hypothesis.
The results indicate that debt default, size, auditor client tenure, prior opinion, auditor
quality are significantly affect the going concern audit opinion. On the other hand financial
distress audit lag, opinion shopping, manajerial and institutional ownership does not have effect
on going concern audit opinion.

Key words : firm factors, auditor quality, firm ownerships, going concern audit opinion


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