Factors that Influence the Acceptance of a Going Concern Audit Opinion Manufacturing Companies Listed In Indonesia Stock Exchange (BEI)

Abstract

Audit reports with modification regarding going concernis a indication that there are auditors in assessing audit risk can not survive in business. With problems who want to study, this research aims to analize influence liquidity, profitability, company s growth, and audit opinion prior year toward audit opinion going concern. Liquidity measured with quick ratio (QR), profitability measured with return on total asset (ROA), company s growth measured with sales growth ratio (SGR). This research population is manufacturing companies listed at Indonesian Stock Exchange from 2007 2009 that is 66. A samples of 22 companies which choose with purposive sampling method. This research data is taken from financial report company that got from www.idx.co.id. Research result show that logistic regression research show -2Log L point of fit model to decrase. Hosmer and Lemeshow s Goodness of Fit Test Statistic research result show significant. In the end in the logistic regression than result show profitability variable and company s growth that has not influential towards audit opinion going concern. Liquidity variable and audit opinion prior year influence towards audit opinion going concern.