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MEDIA BISNIS
Vol. 7, No. 1, 1 Maret 2015, Hlm. 23-29
ISSN: 2085-3106

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

YOLANDA WINATA dan AAN MARLINAH

STIE Trisakti
aanmaryam@stietrisakti.ac.id


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Official URL: http://www.tsm.ac.id/MB/MB.7.1.Maret.2015/3_MB_Mar15_Yolanda Winata_Aan Marlinah E_y.pdf

ABSTRACT:

The purpose of the research is to find out the influence of financial condition, firms’s size, auditor reputation, previous year audit opinion, firm’s growth, liquidity and return on asset on assessing unqualified opinion with paragraph going concern to non financial companies which is listed in Indonesia Stock Exchange during 2008 till 2011. These samples included 40 non financial companies during 4 year observation periods so that this research got 160 of research samples. The sampling technique used in this research was purposive sampling. Hypothetical research was analyzed using logistic regression. The result of the research show that financial condition, auditor reputation and previous year audit opinion have influence on assessing going concern audit opinion. While, firms’s size, firm’s growth, liquidity and return on asset have not influence on assessing unqualified opinion with paragraph going concern.

Keywords: Unqualified opinion with modified paragraph going concern, financial condition, auditor reputation, previous year audit opinion

 
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