PENGARUH UKURAN PERUSAHAAN, DEBT DEFAULT, OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN PERIODE 2013 -2015

Abstract

abstrak

 This study was aimed to examine the effect of company’s size, debt default , and the prior year’s audit opinion on going concern audit opinion. The population in this study were manufacturing companies that listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015. Sample was determined by the method of purposive sampling. Hypotesis testing on this research was done by the logistic regression analysis. The research prove that company’s size a significant effect to going concern opini . debt default and opinion shopping no significant effect to going concern opini 

keywords:company’s size, debt default, opinion shopping, going concern audit opin.