“PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, ROA, DAN ROE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012”

MOHAMMAD PRIBADI, ANGGA PUTRA (2015) “PENGARUH REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA, ROA, DAN ROE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012”. Diploma thesis, UPT. Perpustakaan Unand.

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Abstract

This study aimed to test and prove empirical evidence of : 1) The effect of audit firm reputation with the acceptance of going concern audit opinion, 2) The effect of previous year’s audit opinion with the acceptance of going concern audit opinion, 3) The effect of return on assets with the acceptance of going concern audit opinion, 4) The effect of return on equity with the acceptance of going concern audit opinion. The population in this study was infrastructure, utility, and transportation companies which listed in Indonesia Stock Exchange at 2010-2012. The sample was selected by using purposive sampling method. The data was analyzed by using logistic regression analysis. Based on the result analysis show that the return on equity variable has a positive effect on the acceptance going concern audit opinion, audit firm reputation variable and return on assets variable has a negative effect on the acceptance going concern audit opinion. While the previous year’s audit opinion significantly positive effect on the acceptance going concern audit opinion. Key Word : audit firm reputation, previous year’s audit opinion, return on assets, return on equity, going concern audit opinion, logistic regression

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