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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 3, November 2012, Hlm. 45-58

VARIABEL-VARIABEL YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT UNQUALIFIED WITH EXPLANATORY PARAGRAPH

HARRIE SUPRIATNA

STIE Trisakti
harrie@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/VARIABEL-VARIABEL YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT UNQUALIFIED WITH EXPLANATORY PARAGRAPH

ABSTRACT:

The main purpose of this research is to analyze the effect of audit quality, company’s growth, firm size, audit opinion prior year, financial condition and opinion shopping would receive an unqualified opinion with explanatory paragraph. The samples of this research consist of 92 manufacturing companies listed on Indonesia Stock Exchange that has been selected by purposive sampling method. Data were analyzed using binary logistic regression method to the variables that are predicted to affect the probability of acceptance unqualified with explanatory paragraph. The result of this research shows that only audit opinion prior year and opinion shopping have influence to unqualified opinion with explanatory paragraph. While audit quality, company’s growth, firm size and financial condition have not influence with unqualified opinion with explanatory paragraph.

Keyword :Unqualified Opinion With Explanatory Paragraph, Audit Quality, Company’s Growth, Firm Size, Audit Opinion Prior Year, Financial Condition.
 
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