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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 7, November 2014, Hlm. 105-120

FAKTOR–FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI UNQUALIFIED WITH MODIFIED PARAGRAPH GOING CONCERN

RUDI RIADY

STIE Trisakti
rudi@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR–FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI UNQUALIFIED WITH MODIFIED PARAGRAPH GOING CONCERN

ABSTRACT:

Unqualified opinion with modified going concern paragraph is the important thing to analyze because it is being the consideration to debt holders and stakeholders in funding their money to the company. The objective of this research is to test and analyze the effect of debt default, audit quality, opinion shopping, financial distress, prior audit opinion, growth and size to acceptance unqualified opinion with modified going concern paragraph. The population of this research is all non financial companies listed in the Indonesia Stock Exchange from 2008 until 2011. Samples have been selected by using purposive sampling method and there are 47 non financial companies which suit with the criteria. This research uses logistic regression as the statistical analyze method.The empirical result of this research shows that prior audit opinion has effect to acceptance unqualified opinion with modified going concern paragraph. Debt default, audit quality, opinion shopping, financial distress, growth and size have no effect to acceptance unqualified opinion with modified going concern paragraph decision.

Keyword :Debt Default, Audit Quality, Opinion Shopping, Financial Distress, Prior Audit Opinion and Size.
 
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