Pengaruh Kondisi Keuangan serta Pertumbuhan Perusahaan terhadap Opini Audit Going Concern: Studi pada Perusahaan Jasa Terdaftar BEI

Mery Hariyati

Authors

Mery Hariyati Universitas Pendidikan Indonesia

Keywords:

Kondisi Keuangan, Pertumbuhan Perusahaan, Opini Audit Going Concern

Abstract

This research aims to test and obtain empirical evidence regarding the factors that partially influence going concern audit opinion. The research method used is descriptive statistical methods, testing using logistic regression. The data used is secondary data, namely the annual reports of the companies sampled in the research. The research sample was 20 suit companies registered on the IDX in 2011-2013 which were taken using the purposive sampling method. The results of this research indicate that financial conditions have a negative effect on going concern audit opinion. Meanwhile, company growth has no effect on going concern audit opinion.

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