EFFECT OF QUALITY AUDIT, OPINION SHOPPING, DEBT DEFAULT, GROWTH COMPANIES AND FINANCIAL CONDITIONS TO ACCEPTANCE OF AUDIT OPINION GOING CONCERN (Study On Garment Company Listed on the Indonesian Stock Exchange Year 2008-2012

Abstract

The audit opinion is a fundamental requirement for investors in making investment decisions that are expected to provide assistance to users in making economic decisions that are financially are the financial statements. Going Concern is a basic assumption in the preparation of financial statements, in the preparation of an assumed not intend or desire to liquidate or materially reduce its business scale.

Expenditure going concern audit opinion can be influenced by the quality of the auditor, opinion shopping, financial condition, the previous year's audit opinion, and debt default. The purpose of this study was to analyze the influence of the quality of auditors, opinion shopping, financial condition, previous year's audit opinion, and debt default on going concern audit opinion garment and textile sector companies listed on the Stock Exchange period 2008-2012.

This study uses a quality auditor, opinion shopping, financial condition, the previous year's audit opinion, and debt default as the independent variable and going concern audit opinion as the dependent variable. The sampling technique is purposive sampling. The sample used is a garment and textile sector companies listed on the Stock Exchange which publishes an annual report during the observation period (2008-2012). The analysis is the method of quantitative analysis, including descriptive statistical analysis, the classical assumption test, logistic regression, and analysis of the goodness of the model.

Based on the results of the previous year's audit opinion testing positive effect on the going concern audit opinion, while the quality of the auditor, opinion shopping, financial condition, and debt default does not affect the going concern audit opinion. Based on the test results indicate that the significance of the chi-square value model has a value of 0.274> 0.05 it can be seen that this model is sound and can be used to predict the going concern audit opinion .. The value of the coefficient of determination shown by the Adjusted R Square value that is equal to 0.577 , which means going concern audit opinion can be explained by the independent variables of 57.7%.

Keywords: going concern audit opinion, the auditor quality, opinion shopping, financial condition, the previous year's audit opinion, debt default.