The Effect of Audit Quality, Company Size, Debt Default, and Opinion Shopping Toward the Acceptance of Going Concern Audit Opinion (Study on Property and Real Estate Company Listed on Indonesia Stock Exchange Year 2011- 2015)
Daftar Isi:
- Going concern audit opinion is an evaluation of the auditors skepticismtowards the abilty of company to maintain the viability of its business within a certain period.Going concern audit opinion very useful for users of financial statements to make the right decision, because when an investor will make an investment it is necessary to know the financial condition of the company, especially concerning the survival of the company (Rahman and Siregar, 2012). Therefore, the auditor should be careful in giving a going concern audit opinion because it becomes an early warning for users of financial statements to avoid mistakes in economic decision making. This research aims to discover and analyze the effect ofaudit quality, company size, debt default and opinion shopping on the acceptance going concern audit opinion on the property and real estate company listed on the Indonesia Stock Exchange in 2011-2015.Sampling method that used in this research is purposive sampling method, with 34 company samples to 5 yearswith 170 analysis units. Analysis data method that is used in this research is logistic regression method. The results of this research indicates that audit quality, debt default, and opinion shopping has a significant effect on the acceptance going concern audit opinion with a positive direction. While the company size has no negative effect on the acceptance going concern audit opinion.