Analisis Opini Audit Going Concern Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2013-2016

Abstract

Going concern is a doubt on the ability of a company in maintaining its survival in the future. An auditor should be able to assess the viability of a company, if found in the doubt on the survival of the company, then the auditor should submit the problem in the financial statements.This study aims to analyze the effect of audit tenure, reputation of KAP, Profitability, Leverage, audit opinion of previous year and company size to going concern audit opinion. The population in this study are companies registered in JII in the period 2013-2016. To determine the sample used purposive sampling method. Using this method we got 123 company samples from 144 company population. The data used is secondary data and processed by using SPSS 21 software used to test the hypothesis is to use logistic regression analysis.Based on the result of hypothesis testing, it is proven that audit tenure, reputation of KAP, Profitability, Leverage, audit opinion of previous year and firm size have no effect t o going concern audit opinion.