PENGARUH KONDISI KEUANGAN, REPUTASI AUDITOR, AUDIT TENURE, DAN OPINI AUDIT TAHUN SEBELUMNYA PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN ( Studi Terhadap Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017)

Abstract

ABSTRACT

This research was conducted to analyze the Effect of Financial Conditions, Auditor Reputation, Tenure Audit, and Previous Year Audit Opinion on Disclosure of Going Concern Audit Opinion. The population in this study is the Tang manufacturing company registered in the Indonesian Securities Burs 2015-2017. The sampling technique in this study used Purposive Sampling and produced as many as 50 companies into the study sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. The results of the model test using the omnibus test show that the Financial Condition, Auditor's Reputation, Tenure Audit, and Previous Year Audit Opinion influence the Disclosure of Going Concern Audit Opinion. The partial test results show that the financial condition affects the disclosure of Going Concern Audit Opinion. While other variables such as Auditor Reputation, Tenure Audit, and Previous Year Audit Opinion did not affect the Disclosure of Going Concern Audit Opinion.

Keywords : Financial Conditions, Auditor Reputation, Tenure Audit, and Previous Year Audit Opinion on Disclosure of Going Concern Audit Opinion