PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAANTERHADAP OPINI AUDIT GOING CONCERN

Ronna Dewi Amelia, Novera K Maharani

Abstract


Abstract

The effect of quality audit, financial condition and corporate growth against audit opinion going concern in manufacturing industry of textile and garment sector listed in Indonesia stock exchange period 2012-2016. The purpose of this research is to analyze the effect of quality audit, financial condition and corporate growth partially and simultaneously towards acceptance of going concern audit opinion on textile and garment manufacturing industry which listed in Indonesia Stock Exchange for 2012-2016 period. Going concern audit opinion is said to be a marker for companies that get auditor's assessment of its business continuity. In a sense the company has a risk in continuing the business. The metedology in this study using causality and a total population of 89 companies, sampling in this study using purposive sampling method and the data used comes from secondary data in the form of annual financial statements data and annual audit report data of textile and garment manufacturing company that listed in Indonesia Stock Exchange during 5 years, ie 2012-2016 and the sample used is 75 companies. Data analysis techniques in this study using binary logistic regression analysis, descriptive statistical test, omnibus test, wald test, and the coefficient of determination nagelkerke. The results of this study are quality audit, financial condition and corporate growthsimultaneously affect the trend of acceptance of going concern audit opinion. Partially, the quality audit and financial condition of the company have a significant negative effect on the tendency of acceptance of going concern audit opinion and the variable of the company's growth does not affect the tendency of acceptance of going concern audit opinion. This shows that audit quality and financial condition of the company is a variable that can be considered for giving auditors going ongoing opinion by the auditor. The research findings indicate a high sales possibility that the company will not get a going concern audit opinion because in high sales it does not have the meaning of not having efficient. The unique thing in this study is the corporate growth is not being with going concern audit opinion, which should be the corporate growth with going concern audit opinion.

 

Keywords : quality audit, financial condition, corporate growth, going concern audit opinion

 


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References


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