PENGARUH KONDISI KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI

Abstract

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions of
Prior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in the
manufacturing companies listed at Indonesia Stock Exchange. In this study, researchers used
purposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on the
Stock Exchange in the year 2006-2009. The method of analysis used was logistic regression. The
results of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect the
going concern opinion reception while the previous year's audit opinion and the Company Growth
effect on the acceptance of going-concern opinion.This study’s limitation is the study sampling period
is only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,
like another Alman Model Revisi. Therefore advisable to consider for using other main variable and
banking company as research source in the future studies to discover the difference.
Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, Company
Growth, Opinion Shopping