PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR

  • Muhammad Fadhill Lizaldy
  • Yulinda Yulinda

Abstract

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that
companies could not survive.  This study is aimed to investigate the effect of bankruptcy prediction model and
auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by
companies  due to  decrease public trust  of image  company.  In addition,  some  of companies  received unqualified
opinion  stop  operating  and  not  in  accordance  with  the  auditor's  assessment.  Thus,  this  study  used  object
includes  manufacturer  listed on  Indonesia  Stock  Exchange  during  2013 -2015  with  134 observations  obtained
using purposive  sampling method.  Furthermore, this  data are analyzed used logistic regression analysis. The
conclusion  of  this  study,  the  result  has  showed  that  the  financial  condition  proxied  by  bankruptcy  prediction
model affect going concern auditor opinion positively.  The  auditors  reputation which is proxied by audit firm
size do not positively affect the opinion.
Keywords: Going concern opinion, Bankruptcy prediction model, Auditor reputation

Published
2017-09-29
How to Cite
LIZALDY, Muhammad Fadhill; YULINDA, Yulinda. PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 2, p. 121-125, sep. 2017. ISSN 2548-9917. Available at: <https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/506>. Date accessed: 22 may 2018.