PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PEMERINTAH DAERAH, RASIO KEMANDIRIAN, RASIO AKTIVITAS, AUDIT LAG DAN LATAR BELAKANG PENDIDIKAN KEPALA DAERAH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA KABUPATEN/KOTA PEMEKARAN DI SUMATERA

Abstract

The purpose of this study was to determine the extent of the effect of the previous year's audit
opinion, the size of government, the independence rasio, the rasio of activity, audit lag and
educational background to the provision of regional heads going concern audit opinion on the
Kabupaten/Kota Redistricting in Sumatera.Population and sample of this research all
Kabupaten/Kota perform division in the period 2010 to 2012 covering 50 districts / municipalities.
The sampling method using purposive sampling technique, ie all populations were subjected to
experiments, in which hypothesis testing using a logistic regression model analysis as a means of
data processing using SPSS 16.The results of logistic regression analysis, concludes that there is a
significant positive effect of transformational leadership, significant organic fairness opinion prior
year's audit and educational background to the provision of regional heads going concern audit
opinion on the Kabupaten/Kota Redistricting in Sumatera. While the size of government, the
independence rasio, the rasio of the activity, and the consequences for audit lag significantly to the
administration of going concern audit opinion on the Kabupaten/Kota Redistricting in Sumatera.

Keyword : Prior Year Audit Opinion, Government Size, Independence Ratio, Ratio Activities,Audit Lag, Background Education Regional Head and Giving Going Concern Audit Opinion