Determinan Asumsi Going Concern

Ningrum Pramudiati, Prodi Akuntansi, UPY (2017) Determinan Asumsi Going Concern. Universitas PGRI Yogyakarta.

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Abstract

Going concern assumption is important issue because this audit assumption can affect users to their decision making. This study aimed to predict the influence of auditor aspects and internal aspects of the company on the going concern assumption. Aspects of auditor are audit quality, opinion shopping, and previous year’s audit opinion. Internal aspects of company are debt default, profitability, liquidity, and growth company. The sample is all manufacture companies that have negative profit for two years from 2011 until 2013 periods. The factors are audit quality, opinion shopping, previous year’s audit assumption, debt default, profitability, liquidity, and growth company. This research used purposive sampling to select the sample. This research was analyzed by logistic regression. This research consists of 70 percent company that obtain going concern opinion with a standard deviation of 0,459. This result of this research presents that going concern assumption is significantly influenced by previous year’s audit opinion and debt default. Previous year’s audit opinion and debt default have the positive correlation to going concern assumption. On the other hand, audit quality, opinion shopping, profitability, liquidity, and growth company don’t give effect to going concern assumption.

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