Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Kelangsungan Hidup pada perusahaan yang Terdaftar di Bursa Efek Indonesia

Abstract

This purpose of this study is to analysis factors that effect to going concern audit opinion. The factors examined are auditor tenure, audit delay, auditor changes, audit quality, previous year audit opinion, cash flow to total liabilities ratio, liquidity ratio, profitability ratio, solvability ratio and financial condition. In this study, going concern audit opinion refers to auditor’s report.

The research objects are the companies listed in Indonesia Stock Exchange (IDX). Samples used in this research were selected using purposive sampling method. This research uses 338 companies or 1690 observation data from 2008 until 2012.

Data used in this research are secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. The statistic method used to test on the research hypothesis is binary logistic regression method.

The result of this study show that previous year audit opinion, liquidity ratio, Profitability ratio and solvability ratio have a significant effect on going concern audit opinion. The other independent variable are auditor tenure, audit delay, auditor changes, audit quality, cash flow to total liabilities ratio and financial condition have no significant effect on going concern audit opinion.