Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013)

Abstract

This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern. The population for this study is manufacturing sector industry and consumable goods industry on the Indonesia Stock Exchange (BEI) with the period 2011-2013. Based on purposive sampling method, the sample size is 123 financial statements. The Data’s are analysed using descriptive statistics and logistic regression analysis. The result of this study indicate that audit opinion of the previous year significantly influence audit opinion going concern. While, financial distress and disclosure didn’t have significant effect towards audit opinion going concern

Keywords

• financial distress, disclosure, audit opinion of the previous year, audit opinion going concern