FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BEI

The purpose of this research is to analy factors that affect auditor’s opinion going
concern the examined factors of this research are operation of audit tenure,
Auditor reputation, and previous year’s audit opinion as independent variables
while auditor’s opinion going concern as dependent variable. The population in
this study are manufacturing companies listed in Indonesia stock Exchange (IDX)
and sent the report on finance to Bapeam in the period years 2012-2014. The
sample of 23 manufacturing companies was obtained. The data that was used in
this research was the secondary data and selected by using purposive sampling
method. Hypothesis testing that was used the analysis of descriptive analysis and
logistic regression. With SPSS ver. 16.0. The results show that all the variables of
this study was rejected by a going concern audit opinion.

Key words: audit tenure, Auditor reputation, previous year’s audit opinion, auditor’s opinion going concern