i
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit tenure, debt default, kondisi keuangan, kualitas audit, pertumbuhan perusahaan dan ukuran perusahaan terhadap penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2011-2014 baik secara parsial maupun simultan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah sampel berjumlah 27 perusahaan. Pengolahan data dilakukan melalui metode uji regresi logistik dengan alat bantu program software SPSS Ver 21. Hasil penelitian ini membuktikan bahwa secara parsial, variabel independen yang berpengaruh terhadap penerimaan opini audit going concern adalah debt default dan ukuran perusahaan. Secara simultan audit tenure, debt default, kondisi keuangan, kualitas audit, pertumbuhan perusahaan dan ukuran perusahaan berpengaruh terhadap penerimaan opini audit going concern.
Keywords: audit tenure, debt default, going concern
ii ABSTRACT
The aim of this research is to test and analyze the influence of audit tenure, debt default, financial condition, audit quality, sales growth, and size of company on the acceptance of going concern audit opinion on manufacturing companies listed in Indonesian Stock Exchange in the period 2011 until 2014 either simultaneously or partially. The method of this research is purposive sampling with the selected samples totalling 27 companies. Data processing was perfomed by logistic regression analysis with program software SPSS Ver. 21. The result of this research show that partially variable indepedent which influence acceptance of going concern is debt default and size of company. Simultaneously, audit tenure, debt default, financial condition, audit quality, sales growth, and size of company have influence on acceptance of going concern audit opinion.
Keywords: audit tenure, debt default, going concern
