JURNAL BISNIS DAN AKUNTANSI
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERBITAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN
The purpose of this research is to examine the effect of auditor reputation, opinion prior year, company’s growth, leverage, firm size, liquidity, audit report lag and debt default. The dependent variable is unqualified opinion with modified paragraph going concern. The sample in this research consist of 51 non financing companies that have been listed in Indonesia Stock Exchange (BEI) from period 2008 until 2011. Samples selected based on purposive sampling method. This study uses binary logistic regression method to see the contribution of each independent variable in influence of issuing unqualified opinion with modified paragraph going concern. The results of this research indicates that auditor reputation, company’s growth, firm size, liquidity, leverage and audit report lag do not significant influence to issuance unqualified opinion with modified paragraph going concern. Only opinion prior year and debt default that have significant influence to issuance unqualified opinion with modified paragraph going concern.Keyword :Unqualified Opinion With Modified Paragraph Going Concern, Auditor Reputation, Opinion Prior Year, Company’s Growth, Leverage, Firm Size, Liquidity, Audit Report Lag and Debt Default.