PENGARUH KONDISI KEUANGAN PERUSAHAAN, REPUTASI AUDITOR, OPINI AUDIT TAHUN SEBELUMNYA, DAN AUDITLAG TERHADAP PENGUNGKAPAN OPINI AUDIT GOING CONCERN

  • Ni Wayan Selpiana Dewi Universitas Mahasaraswati Denpasar
  • Ni Wayan Rustiarini Universitas Mahasaraswati Denpasar
  • Ni Made Sunarsih Universitas Mahasaraswati Denpasar
Keywords: auditor, auditlag, going-concern, audit opinion

Abstract

Going concern audit opinion disclosure indicatesthe conditionsandevents thatcast doubtauditorwhich isan indicationthatthere is arisk ofbusiness continuity. Going concern opinionisnotexpectedby companybecause itwould lead to lossof public confidence on company's image. This study aimstodetermine the effect offinancialdistress, auditor reputation, prior audit opinion, and auditlagon going concern opinion disclosure. This research was conductedat manufactured companies those listedinIndonesia Stock Exchange on 2008-2013, with 126 observation samples obtainedbypurpose sampling method. The statistical method that used islogisticregression.The test resultsshowedthatthecompany's financial distressandauditor reputationhas no effecton going concern opinion disclosure, while prior auditopinionandauditlagpositive effect ongoing concern opinion disclosure. The results ofthis studyare expected toadd to the understandingthatcanbe used asreferenceknowledge, referencematerials, andmaterialsstudiesaboutissues related togoing concern audit opinion.
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