Pengaruh Kondisi Keuangan, Opinion Shopping, Audit Lag Reputasi Auditor dan Audit Client-Tenure terhadap Pemberian Opini Audit Going Concern (Studi Empiris pada Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Abstract

Nowadays, auditor’s responsibility to disclose the information about the entity was not only things revealed in the financial statement, but also must disclose information such as the existence and continuity of an entity. Auditor was expected to not only examine the financial statement, but also can predict and appraise entity’s ablity to continues his existence. This research’s goal was to examine the influence of financial condition, opinion shopping, audit lag, auditor’s reputation and audit client tenure to the acceptance of going concern audit opinion. The samples of this research were manufacturing companies that listed in Indonesia Stock Exchange on period 2010-2015. Samples of this research were 23 companies selected by purposive sampling method, with 5 years observation period. The data was analiyzed by logistic regression method. The result showed that financial condition dan auditor’s reputation are negatively affect the going concern audit opinion, audit lag is postively affect the going concern audit opinion, opinion shopping and audit client tenure was not significantly affect the going concern audit opinion.