PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN

Ika Prismawardani, Dudi Pratomo

Abstract


This research aims to analyze financial condition, corporate growth and going concern
modification audit opinion of prior year toward acceptance of going concern modification audit
opinion. The population in this research is manufacturing companies listed at Indonesia Stock
Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were
analyzed by logistic regression analysis. The result shows that financial condition and prior year
going concern modification audit opinion are significantly affect the acceptance of going concern
modification audit opinion. In the contrary, corporate growth doesn’t have affect on the
acceptance of going concern modification audit opinion..
Keywords : going concern modification audit opinion, financial condition, corporate growth


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