PENGARUH BIAS SELF-FULFILLING PROPHECY TERHADAP GOING CONCERN JUDGMENT DAN INISIATIF PERUBAHAN MANAJEMEN SEBAGAI UPAYA PENGURANGAN BIAS

Auditor in giving his opinion should act independently to provide an opinion in accordance with the actual conditions of the audited company. Regulated by profession in SAS No. 59 states the auditor's responsibility to measure the entity's ability to continue as a GC. This Mechanism is an early warning signal for the public. Auditor's professional judgment in providing biased due to consider the irrational reaction of users of financial statements, it can be said self-fulfiling prophecy (SFP). Using 1x2 experimental design research, between subjects with 57 subjects experienced auditors examine the effect of SFP to judgment going concern judgment.The results provide evidence that auditors Self Fulfilling Prophecy affected affects Going Concern judgment. Audit evidence collected indicates that auditors are exposed to the SFP will gather audit evidence more positive than negative audit evidence. Keywords: Self Fulfilling Prophecy, Going Concern Judgment, Informatio