Pengaruh Opini Audit Sebelumnya, Kualitas Audit, Solvabilitas dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017

Abstract

The problem in thisstudy is to find out the extent of the influence of previous audit opinion, audit quality, solvability, and firm size to going concern audit opinion. The purpose of this study is to determine the effect of previous audit opinion, audit quality, solvability, and firm size on going concern audit opinion. The population of this study is 41 companies, by accessing audited financial report data and independent auditor reports through the official website www.idx.co.id. The sampling method used in this study was purposive sampling method, so 36 sample companies were obtained for 3 observation periods (2015-2017) with 108 research observations. The data analysis technique used was logistic regression analysis. The results of this study indicate that previous audit opinion has a positive and significant effect to going concern audit opinion, while audit quality has a negative and insignificant effect to going concern audit opinion, solvability has a negative and insignificant effect to going concern audit opinion, and firm size has a negative and insignificant effect to going concern audit opinion.