Pengaruh Faktor Keuangan dan Faktor Non Keuangan terhadap Pengungkapan Opini Audit Going Concern

Abstract

Going concern audit opinion is issued by auditor if there is substantial doubt about entity’s ability to continue its operation. If there is a condition or event which make auditor sure that there is doubt about going concern of the entity, auditor should disclosure it on the explanatory paragraph of their audit report. This study aims to analyze and provide empirical evidence of the influence of the financial condition of the company, company size, income growth, reputation of public accountant firm, audit lag on the probability of going concern audit opinion disclosure. This research used food and beverage companies that listed in IDX from 2011-2015. Based on purposive sampling, there are 15 samples of trading companies. Hypothesis testing on this research was done by the linear regression analysis. The results showed that Altman Z-Score model as the proxy of financial condition, reputation of public accountant firm is statistically significant affect the going concern opinion. This result shows that bankruptcy prediction model could be the reference for auditor at decisioning entity's going concern and reputation of public accountant firm could be the reference for entity’s. And company size, income growth,and audit lag have no affect on going concern audit opinion.