Analisis Pengaruh Opini Audit Going Concern tahun Sebelumnya, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Listing di Bei 2011- 2015)

Abstract

This research aims to reexamine the factors that affect the going concern audit opinion. Factors tested in this research is the prior year audit opinion, company’s growth, company’s size, and financial condition. This research uses the mining companies listed in Indonesia Stock Exchange in the period 2011 ­ 2015 as research samples. Based on the purposive sampling method, there are 22 mining companies which fulfilled the sample requirement. Data were analyzed using logistic regression analysis. The result showed that the the prior year audit opinion and financial condition affect the going concern audit opinion. company’s growth and company’s size does not affect the going concern audit opinion.