Pengaruh Good Corporate Governance, Kualitas Audit dan Prior Audit Opinion Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Jasa Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia

Abstrak

This study objective is reinvestigate factors that influence going concern audit opinion. The factors used on this research are institusional ownership, manajerial ownership, independent commissioners proporcy, audit quality and prior audit opinion. This research is a quantitative scientific study. The data type of research is secondary data obtained from www.idx.co.id. This research using sample of sub sector property and real estate companies listed on Indonesia Stock Exchange during 2014-2018. Based on purposive sampling, there are 24 sub sector property and real estate companies which fulfilled the sample requirement. Hypotesis testing on this research was done by the logistic regression analysis. The hypotesis testing showed variables of institusinal ownership, manajerial ownership, independent commissioners proporcy, audit quality and prior audit opinion have no relationship on acceptance of going concern opinion.

Keywords:   Going concern opini audit, good corporate governance, audit quality, prior audit opinion.