ii ABSTRACT
The purpose of this research is to know and to analyze the factors that influence
receiving going concern audit opinion. There are profitability debt default, audit quality, opinion audit and industry classification predicted partially or simultaneously influence toward receiving going concern audit opinion in manufacturing firm which listed in BEI.
Data that used in this research is financial statement from each company published through website www.idx.co.id the population are 126 manufacturing firm. Sampling method
that used is purposive sampling and there are 35 companies as a research object for 4 years observation since period 2009 to 2012. This research is classified as causal research and replication of former researches. The independent variables for this research are debt default,
audit quality, opinion audit. The dependent variable is receiving going concern audit opinion. Analysis method that used in this research is method analysis logistic regression.
This research concludes that all three of the independent variables have significant influence towards receiving going concern audit opinion in simultan, in partial debt default and audit quality have not significant with coefficient negatively influence towards receiving
going concern audit opinion, but opinion audit have significant with coefficient positively influence towards receiving going concern audit opinion.
Keyword : Receiving going concern audit opinion, debt default, audit quality, opinion audit.
iii ABSTRAK
Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang
mempengaruhi penerimaan opini going concern.Apakah debt default, kualitas audit, dan opini audit baik secara parsial maupun simultan berpengaruh terhadap penerimaan opini going concernpada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel yang dipublikasikan melalui website www.idx.co.id.Diperoleh 126 perusahaan manufaktur.Metode pengambilan sampel yang digunakan adalah dengan metode purposive
sampling diperoleh sampel sebanyak 35 perusahaan sebagai objek penelitian selama empat
tahun mulai tahun 2009 sampai 2012.Penelitian ini merupakan jenis penelitian kausal dan
bersifat replikasi terhadap penelitian sebelumnya.Variabel independen dalam penelitian ini adalahdebt default, kualitas audit, dan opini audit.Variabel dependen nya adalah penerimaan opini going concern.Metode analisis data yang digunakan dalam penelitian ini adalah metode
analisis regresi logistik.
Hasil penelitian ini bahwa ketiga variabel independenberpengaruhsignifikan secara bersama-sama. Secara parsial debt defaultdan kualitas audit tidak berpengaruh signifikan
dengan koefisien negatif terhadap penerimaan opini going concern, sementara variabel opini audit berpengaruh secara signifikan dengan koefisien positif terhadap penerimaan opini going concern.
Kata kunci : Penerimaan opini going concern,debt default, kualitas audit, opini audit.
