ABSTRACT

Expenditure going concern opinion is not expected by the copmany, its an impact on stock price decline, the difficulty in raising capital loans, the distrust of investors, creditors, costumers and employees of the companys managemenet. The loss of public confidence in the companys image and its management will give a very significant impact on the sustainability. Worsening of their company image and loss of confidence of creditors will be difficult for the company if the company needs additional funds to finance its business operations. So also with customers, loss of customers will result in interruption of the company's business. Even worse is the emergence of the perception of management that a modified report may accelerate the company went bankrupt (Jones, 1996). If the company does not take immediate remedial action then the bankruptcy of enterprises will actually happen. This research is aimed to know the influance of quality audit, debt default, financial condition of company, company of growth and audit opinion year prior towards going concern opinion. Quality audit proxied with size accountan publict office, debt default as measured by criteria of debt default, financial condition proxed by Z Altman Score, company of growth with sales of growth and opinion audit year prior with auditor opinion. This research used secondary data got from statement financial published in www.idx.co.id and Indonesia Capital Market Directory (ICMD). Sampling in this research is manufakturing company which listed in Bursa Efek Indonesia. Sampling method that used purposive sampling. Based on the result of the research that debt default, financial condition of company and audit opinion year prior has significantly affacted towards audit opinion going concern but quality audit and and company of growth has not significantly affacted towards audit opinion going concern. Keywords: Quality Audit, Debt Default, Financial Condition of Company, Company of growth, Audit Opinion Year Prior and Opinion Audit Going Concern.