Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate

Abstract

The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, multicolinearity test, logistic regression analysis, and coefficient of determination. The result shows that audit of tenure, opinion shopping, and auditor reputation simultaneously affect the acceptance of going concern audit opinion, audit tenure does not affect the acceptance of going concern audit opinion, opinion shopping does not affect the acceptance of going concern audit opinion, auditor reputation has an effect on acceptance of going concern audit opinion.