PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN

Nanda Nataria, 2011. 8335099358. Influence of the Corporate Financial Condition, Quality, Size, Growth, Prior Year Audit Opinion, and Opinion Shopping on the Receipts Going Cocern Opinion. This study dicussed the possibility of receiving going concern audit opinion of several factors such as the Corporate Financial Condition, audit quality, firm size, firm growth, prior year audit opinion and and the opinon shopping for the purpose to see whether these independent variables are several factors that affect the likelihood of receipt of opinion going-concern audit. In addition the study also listing on the Indonesian Stock Exchange. Samples were taken using a purposive sampling method on the entire industry is listed on the Stock Exchange in the year 2007 to 2009. The analysis used a multinominal logistic regression method, because the dependent variable in the form of ordinal data, while the other independent variables are parametric and non-parametric data. Overall research model can predict the likelihood of receiving going concern audit opinion of 77.4%. The results of this study found empirical fact that the company’s financial condition, quality auditing, and company size does not affect the likelihood of acceptance of audit opinion for the category of unqualified opinion, unqualified going concern, and qualified going concern. Variable has no effect on the company’s growth possibilities unqualified opinion acceptance, but the effect on the prediction of the possibility of receiving unqualified audit opinion and qualified going-concern. Variables prior year audit opinion and opinion shopping has an influence on the possibility of receiving unqualified audit opinion for the category, unqualified going concern, and qualified going concern