Analisis Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern

Abstract

This study aims to determine the effect the company's financial condition (Revised Altman, Springate), debt default, Audit Quality, Company’s Growth, and Going Concern Opinion Audit. Sampling was done by purposive sampling of Commerce sector Mining in Indonesia Stock Exchange during the 10 years from 2001 - 2010. Statistical analysis was performed multivariate testing, using logistic regression analysis to determine the factors that significantly affect the revenue going-concern audit opinion. The result of logistic regression analysis of the five independent variables that affect the revenue expected going-concern audit opinion indicates Going Concern Opinion Audit and Company’s Growth variables that significantly affect the revenue going-concern audit opinion, and that the variable Financial Condition of the Company, Debt Default, Audit Quality no significant effect on acceptance going audit opinion concern. Keywords : Financial Condition of the Company, Debt Default, Audit Quality, Company’s Growth, and Going Concern Opinion Audit.