PENGARUH FINANCIAL DISTRESS, PRIOR LOSS, FINANCIAL RATIO, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN
Abstract
This study aims to analyze and provide empirical evidence of the effect of financial distress, prior loss, financial ratio, and opinion prior year toward acceptance on audit opinion of going concern. This study uses secondary data from Indonesia Stock Exchange Market, annual reports of companies which listed on Indonesia Stock Exchange Market in 2014-2016. This study uses purposive sampling method and resulted 123 firms. The method of analysis of this study used logistic regression with SPSS 16 Program.
The result indicate that financial distress, prior loss, and financial ratio had no influence on audit opinion of going concern. Instead, the audit opinion prior year toward have an positive effect on audit opinion of going concern.