ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2015

Jurnal Akuntansi Prima, Volume VII, Nomor II, Juli 2017

Rabu, 13 September 2017 11:25 | Sudah dibaca 549 kali

Companies that have received audit reports that express unqualified opinions are often regarded as good and long-lasting companies. But the fact that unqualified opinion is not always accompanied by the company's going concern. The purpose of this study is to determine the analysis of factors that affect the acceptance of going concern audit opinion on companies maufaktur listed on the BEI 2012-2015. The sample of this research is 100 companies This research use logistic regression. The result of this research is only the liquidity ratio which partially effect to the acceptance of going concern audit. Liquidity ratio, solvency ratio, client tenure audit and price earning ratio simultaneously affect the acceptance of going concern audit opinion.

Kata Kunci: acceptance of going concern audit opinion, liquidity ratio, solvency ratio, client tenure auditor, price earning ratio