ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

This study aimed to examine the effect of the influence of Company Characteristics Influence Analysis, Quality Auditor and Corporate Ownership Against Acceptance Going Concern Audit Opinion on companies listed on the Stock Exchange Indonesia (BEI) in the period 2011-2013. Characteristics of the company is measured by the size of the company, debt default, the financial condition of the company, while the auditor-quality measured by the quality of the big four auditors affiliated and opinion granting the previous year, while the company's ownership is measured through managerial ownership and institutional ownership. This research is using secondary data, the data used in this study of annual financial statements that have been audited in 2011, 2012, 2013. The results of this study indicate that the variable debt default and opinion the previous year had a significant effect on audit opinion going concern, while the size of the company, the company's financial condition, quality auditors, managerial ownership, possession instidusional has no significant effect on the going-concern audit opinion. Keywords: Characteristics Company, Quality Auditor, Corporate Ownership and Going Concern Audit Opinio