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The Effect Of Solvabilitas, Debt Default, Audit Report Lag, Opinion Shopping And Audit
Quality On Going Concern Audit Opinion
(Empirical Study Of Service Companies Listed On Indonesia Stock Exchange In Period
2013-2017)
ABSTRACT
This research to analyze the effect of solvabilitas, debt default, audit report lag,
opinion shopping, and audit quality on going concern audit opinion. The data used in this
research is secondary data. The population in this study are service companies listed on
the Indonesia Stock Exchange in period 2013-2017. Sampling research is obtained by
using purposive sampling method and produce sample 19 companiesin observation
period for 5 years, so that data analyzed amounted to 95. The method of analysis used
logistic regression method. The statistical test tool used is the software SPSS version 24.
The test results show that solvabilitas have not effect on going concern audit opinion with
significance value 0,404 > 0,05, debt default have effect on going concern audit opinion
with significance value 0,000 < 0,05, audit report lag have not effect on going concern
audit opinion with significance value 0,069 > 0,05, opinion shopping have effect on
going concern audit opinion with significance value 0,019 < 0,05, and quality audit have
not effect on going concern audit opinion with significance value 0,195 > 0,05
Keywords: solvabilitas, debt default, audit report lag, opinion shopping, audit quality,
going concern audit opinion.