PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of company size / natural total asset logarithms and previous year's audit opinion on going-concern audit opinions partially and simultaneously on textile and garment companies listed on the Indonesia Stock Exchange (IDX).
This study uses a type of quantitative data and data sources are secondary data. The unit of analysis and observation in this study were textile and garment companies listed on the IDX with a population of 19 companies. From the population, chosen by purposive sampling technique and obtained as many as 70 samples consisting of 14 companies for 5 periods, namely the period 2012-2016. The analytical method used is logistic regression analysis.
The results of the study partially show that the size of the company has a significant value of 0.879> 0.05 and the previous year's audit opinion has a significant value of 0.000 <0.05. The results of the study simultaneously indicate the size of the company and previous year's audit opinion has a significant value of 0.000 <0.05. The coefficient of determination (Nagelkerke R Square) is 0.791 or 79.1%, which means that the going concern audit opinion variable can be explained by the variable size of the company and the previous year's audit opinion.