PENGARUH DEBT DEFAULT, KONDISI KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERNt

Abstract

Issuing going concern opinion which is not expected by the company, the impact on stock prices decline, the difficulties and increase the capital, investors, creditors, customers, to employees of the company's management, even worse is the emergence of perception management that a report on the modified can accelerate the company went bankrupt (Jones, 1996). If it does not take immediate remedial action, the bankruptcy of the business will actually happen. The population of this research is the manufacturing companies listed at Indonesia Stock Exchange (BEI) in the year 2007-2009 are as many as 163 companies. The research sample of 26 companies selected by purposive sampling method. With in three-year observation period. Secondary data were collected analyzed using logistic regression analysis. Based on the results obtained by empirical evidence that debt defaults affect the revenue going-concern audit opinion. Affect the company's financial condition receiving going-concern audit opinion. Audit opinion the previous year influence on acceptance going-concern audit opinion. Meanwhile, the company's growth variable is not proven effect on acceptance going-concern audit opinion.