Analysis Factors That Affect Auditor In Providing Going Concern Opinion On Manufacturing Companies Registered In Indonesian Stock Exchange (IDX) For The Year 2010-2013

Anggun Citra, Asri (2015) Analysis Factors That Affect Auditor In Providing Going Concern Opinion On Manufacturing Companies Registered In Indonesian Stock Exchange (IDX) For The Year 2010-2013. Diploma thesis, Universitas Andalas.

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Abstract

This research aim to examine and to provide empirical evidence of the influence of the auditor reputation, company's growth, company's size, liquidity ratio, profitability ratio, and leverage ration on the providing of going concern opinion by auditors. At this time, auditors start to be requested of his responsibility to disclose the entity's going concern, not only detecting fraud in the financial statement but also predicting company capability to main company going concern. Population of this research is manufacturing companies listed at Indonesian Stock Exchange (IDX) between 2010 to 2013. Research sample amounts to 64 company selected with purposive sampling methods with observation period of 4 years. The methods that been used to analyses the corellation between variable are logistic regression methods. From the result, can be concluded that auditor reputation, company's growth, company's size, profitability ratio, liquidity ratio and leverage ratio have no effect for auditor on providing going-concern opinion.

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