OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODELPREDIKSI KEBANGKRUTAN, DEBT DEFAULT, DAN OPINI AUDIT TAHUN SEBELUMNYA (STUDI KASUS PADA SEKTOR JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

This study aims to determine the effect of bankruptcy prediction model, debt default, and the audit opinion the previous year against the possibility of receiving a going concern audit opinion on service companies listed in Indonesia Stock Exchange in 2008 and 2009. The data used are the financial statements and independent auditors' report, published on its website www.idx.co.id. The sampling method used was purposive sampling. The analysis model is logistic regression. Based on the results obtained by empirical evidence that the model prediction of bankruptcy, debt default, and the audit opinion the previous year significantly influence the acceptance of a going concern audit opinion