FACTORS OF AFFECTING THE ACCEPTANCE OPINION THAT CONCERN TO THE AUDIT CASE STUDY IN THE CORPORATE OF SECTOR CHEMICALS, PLASTICS AND PACKAGING, AND AUTOMOTIVE COMPENENTS, AND PharmaCeuticals

Atik GUSTINI

Abstract


In the auditors Indepedensi am giving
an opinion on these nancial statements must should con-
sider going concern (survival) auditees. Going concern is a
basic assumption in the preparation of nancial statements.
This study aims to determine the eect, debt default, rm
size, audit quality, liquidity ratios, growth companies, in-
dependent commissioners, and the duration of the engage-
ment against the possibility of receiving OPI ni on the com-
pany's going concern audit chemicals sector, plastics and
packaging, automotive and compenent, and pharmaceuti-
cals listed at the Indonesia Stock Exchange in the year 1999
to 2009. The data used are the nancial statements and
independent auditors' report, published through the web-
site www.idx.co.id. The study sampled from 31 companies
or 341 observational data selected by purposive sampling
method. Dependent variable used is a going-concern audit
opinion, while the independent variable is the debt default,
rm size, audit quality, liquidity ratios, growth companies,
independent commissioners, and the duration of the engage-
ment. Analytical model used is logistic regression with the
help of software Eviews version 6. The results prove that the
debt default coecients for 2:51 74 with signicant (0.0000),
rm size with a signicance coecient of -0.1654 (0.0473),
the quality of audit with a signicance coecient of -0.5134
(0.0335), liquidity ratio with a signicance coecient of -
0.0079 (0.0457), growth companies with a signicance coef-
cient of 0.0878 (0.0380 ), independent commissioners with
a signicance coecient of -0.9470 (0.0001), and duration
of the engagement with a signicance coecient of 1.1466
(0.0000). Research results generated the hypothesis that
debt defaults, the company's growth, and duration of the
engagement has a positive eect while the size of companies,
audit quality, liquidity ratio, independent commissioners
negatively aect the acceptance of an audit going-concern
opinion. While the results of the Multan proved that the
independent variable aects the dependent variable with a
signicance (0.0000). P

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