Analisis Pengaruh Reputasi Auditor, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015

Sari

Abstract. The purpose of this study was to determine whether the reputation of the auditor, the
audit opinion the previous year, the company's growth and firm size affect the going concern
audit opinion on manufacturing companies listed in Indonesia Stock Exchange in 2011-
2015. The population in this study are all manufacturing companies listed in Indonesia Stock
Exchange and has published financial statements for the period 2011-2015. While the sample
is determined by using a sampling technique is purposive sampling, with the specified
criteria, the number of samples thus obtained are as many as 17 companies. The research
data is secondary data obtained from the site www.idx.co.id.Results of research and
discussion shows 1) the hypothesis testing 1 demonstrated that in partial auditor reputation
does not berpengarruh seccara signigikan the going concern audit opinion. 2) The second
hypothesis testing results indicate that in partial audit opinion the previous year and
significant positive berrpengaruh going concern audit opinion. 3) the results of testing
hypothesis 3 shows that in partial growth the company has no significant effect on the going
concern audit opinion, 4) the results of hypothesis testing 4 shows that the partial variable
firm size negatively and significantly related to going concern audit opinion on the companies
listed on Indonesia Stock Exchange (BEI).