Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Opini Audit Tahun Sebelumnya Terhadap Pengungkapan Going Concern

Abstract

This study is aimed to examine the effect of going concern opinion covering audit quality, financial condition of company, companys size, the company’s growth and audit opinion prior year. The analysis technique used in this research is logistic regression analysis. In addition, the results showed that the quality of the audit, financial condition of company and audit opinion prior year significantly and executive compensation affect bank profitability significantly, and variable that do not significantly the company size and the company’s growth. Moreover the result of the study are expected to add to the research literature that discuss the factors that affect of going concern opinion on manufacturing companies. This the conclusion for the future study should add more independent variabel is audit tenure.