PENGARUH DISCLOSURE, PERTUMBUHAN PERUSAHAAN, KUALITAS AUDIT DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Abstract

This study aims to examine the effect of disclosure, company growth, audit quality and financial condition on going concern audit opinion acceptance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period. This research is a quantitative study where the data used in this study are secondary data. The population in this study are publicly traded companies listed on the Indonesian Stock Exchange (BEI) in the 2013-2017 period. The research sample was selected using purposive sampling method, the research sample selected was 16 companies. The data analysis techniques used in this study were descriptive statistics and logistic regression. The results showed that disclosure has an effect on going concern audit opinion with a significance level of 0.010 <α = 0.05, company growth has no significant effect on going concern audit opinion with a significance level of 0.546> α = 0.05, audit quality has no effect on going concern audit opinion. concern with a significance value of 0.059> α = 0.05, financial conditions affect going-concern audit opinion with a significance level of 0.020 <α = 0.05.

Keywords: Disclosure, Company Growth, Audit Quality and Financial Condition on Acceptance of Going Concern Audit Opinions