PENGARUH DEBT DEFAULT, KUALITAS AUDIT, DISCLOSURE LEVEL DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Abstract

Accounting fraud in the reliability of the figures in the report found in the company financial impact on growth. Financial manipulation case has led to the public accountant get criticism because of a considered to have participated in giving wrong information and many people who feel aggrieved. This research aims to show the relation of debt default, the quality of audits, the level of disclosure and audit opinion on the previous year audit opinion manufacture going concern to a company registered in Indonesia stock exchange on 2009-2013 years. The data used in this research was the annual report and the report on independent auditor published through www.idx.co.id website. A method of the sample used is purposive method of sampling. A model the analysis used logistic regression. The results of research show that the debt default and audit opinion the previous year having the effect on an audit opinion going concern, while the level of disclosure and audit the quality of not having the effect on an audit opinion going concern.

Keyword :       debt default, audit quality, disclosure level, the previous year’s audit opinion,                    going concern audit opinion.