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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 3, November 2012, Hlm. 1-18

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

ITA TRISNAWATI

STIE Trisakti
itrisnawati@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

ABSTRACT:

The main purpose of this research is to find out empirical evidence of some determinants of unqualified opinion with modified paragraph going concern. The variables in this research are audit quality, company’s financial condition, audit opinion prior year, company growth, firm size, debt default, opinion shopping and profitability. The samples in this research are non financial company listed in Indonesia Stock Exchange for period 2007-2010. Samples are obtained by purposive sampling method and the results obtained 196 observations. This research used binary logistic regression method to the variables that are predicted to affect the probability of acceptance unqualified opinion with modified paragraph going concern. The results of this research shows audit opinion prior year, debt dfault and profitabilitas have influence to unqualified opinion with modified paragraph going concern, while the others (audit quality, company’s financial condition, company’s growth, firm size and opinion shopping) do not have influence to unqualified opinion with modified paragraph going concern.

Keyword :Unqualified Opinion With Modified Paragraph Going Concern, Audit Quality, Financial Company’s Condition, Audit Opinion Prior Year, Company’s Growth, Firm Size, Debt Default, Opinion Shopping and Profitability.
 
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