PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN
Published: 1 Nov 2014.
Abstract
Giving going concern status is not easy task because it is closely related to the auditor’s reputation.
Public accountants are often judged both by society and the government to see whether or not
the insolvent condition of the company being audited. By Mirna 2007, indicates that the auditor’s
reputation at stake when providing an audit opinion. Going concern opinion should be expressed
in the hope to speed up efforts to rescue the troubled company. This research was conducted on
the real estate and property companies listed in Bursa Efek Indonesia (BEI) which has complete
financial statements for the year 2009-2013. The method of sample selection in this research
using purposive sampling method. The total of observational research (5 years) of 180 samples.
Methods of analysis were performed logistic regression were processed with SPSS. The results
showed that financial conditions had no significant effect on the disclosure of Going Concern
Audit Opinion Wald value of 0.022 (wald)<1.97 (t-table) and the significance of 0883>0.05.
While the auditor’s reputation, Disclosure, and the previous year’s audit opinion a significant
effect on the disclosure of Going Concern Audit Opinion. auditor reputation value Wald 7823
(wald)>1.97 (t-table) and the significance 0.005<0.05, Wald value Disclosure 4713 (wald)>1.97
(t-table) and the significance 0.030<0.05, the previous year’s audit opinion the value of Wald
8264 (wald)>1.97 (t-table) and the significance 0.004 <0.05
Public accountants are often judged both by society and the government to see whether or not
the insolvent condition of the company being audited. By Mirna 2007, indicates that the auditor’s
reputation at stake when providing an audit opinion. Going concern opinion should be expressed
in the hope to speed up efforts to rescue the troubled company. This research was conducted on
the real estate and property companies listed in Bursa Efek Indonesia (BEI) which has complete
financial statements for the year 2009-2013. The method of sample selection in this research
using purposive sampling method. The total of observational research (5 years) of 180 samples.
Methods of analysis were performed logistic regression were processed with SPSS. The results
showed that financial conditions had no significant effect on the disclosure of Going Concern
Audit Opinion Wald value of 0.022 (wald)<1.97 (t-table) and the significance of 0883>0.05.
While the auditor’s reputation, Disclosure, and the previous year’s audit opinion a significant
effect on the disclosure of Going Concern Audit Opinion. auditor reputation value Wald 7823
(wald)>1.97 (t-table) and the significance 0.005<0.05, Wald value Disclosure 4713 (wald)>1.97
(t-table) and the significance 0.030<0.05, the previous year’s audit opinion the value of Wald
8264 (wald)>1.97 (t-table) and the significance 0.004 <0.05
Keywords: going concern opinion, the financial condition, reputation auditors, disclosure,
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Section: Research Articles
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