ANALYSIS OF FINANCIAL CONDITION, SIZE COMPANIES, DEBT DEFAULT REPUTATION KAP, LAG AUDIT AND AUDIT OPINION ON THE PREVIOUS YEAR AUDIT OPINION GOING CONCERN (CASE STUDY ON TEXTILE AND APPAREL COMPANY LISTED IN BEI PERIOD 2008-2014)

Abstract

Going concern audit opinion is moditifikasi audit opinion with a going
concern, because the auditor has doubts about the company's ability to maintain
the viability of its business, This is information that is important for investors to
invest in these companies,.
The purpose of this study is to empirically examine the influence of
financial condition, the size of the company, debt default, the reputation of the
hood, lag audit and audit opinion the previous year to the going concern audit
opinion garment and textile companies listed on the Stock Exchange Period 2008-
2014.
This study uses financial condition, company size, debt default, the
reputation of the hood, lag audit and audit opinion the previous year as the
independent variable and going concern audit opinion as the dependent variable.
The sample used is a garment and textile sector companies publish annual reports
during the observation period in a row (2008-2014). The analysis method used is
quantitative analysis, including descriptive statistical analysis, logistic regression
analysis, and analysis of the model goodness.
Test results, financial condition (financial distress), company size, and
debt defaults negatively affect the going concern audit opinion. The audit opinion
the previous year positive effect on the going concern audit opinion. Based on the
test results show that show that the financial condition variables, firm size, debt
default, the reputation of KAP, audit lag, and previous audit opinion is able to
explain the going concern audit opinion by 62.3%.
Key words: profitability, company size, business risks, opportunities for growth,
property management, asset structure, institutional ownership, capital structure.