摘要：Keywords: Debt default, auditors switching, company size, going concern audit opinion. ABSTRACT The survival of a business entity is always associated with the management capability to bring these business units to survive as long as possible. Accordingly, the fair if the first allegation is addressed to management. But the accusation was also great potential to widen to the auditors. Going concern problem, which is relatively complex and continues to exist? So that the necessary factors - factors as the definitive benchmark for determining the company's going concern status. In order to factors - factors can be consistent, then the required testing – testing that in a volatile economic situation going-concern status can remain in the prediction. The purpose of this research is to show demonstrate the effect of debt default, auditors switching and company size with the chance of receiving going concern audit opinion at Service Company listed on Indonesia Stock Exchange between 2005 to 2009. The research method used in this research is purposive sampling and data used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The model used in this research is logistic regretion. The result of this research indicates the debt default not affects to the receiving of going concern audit opinion, while auditors switching and company size affect the receiving of going concern audit opinion.
Loading...
