TAMPUBOLON, Tia Oktavia (2016) The Effect Of Leverage, Company Growth, Profitability, And Company Size On Going Concern Audit Opinion (Empirical Study on Property and Real Estate Company Listed on The Indonesia Stock Exchange 2010-2014). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Going concern is an indication of the ability of a company to maintain the viability of its business in the long term. Going concern is always associated with a performance that has been achieved by the management company that is presented in the form of financial statements. The survival of the company became one of the highlights is very important for the parties interested in the company, especially for investors who want to invest in the company. To ascertain whether the performance and the financial statements presented in good condition or not by the company management, it would require a third party, namely the independent auditor to assess the performance of the company’s management and providing opinions on the results of the audit conducted by the auditors in a company auditing. If the auditor issuing going concern audit opinion on the company, the company declared not able to maintain the viability of its business and the company’s management is expected to take appropriate policies to improve the performance of the company. This research aims to identify and analyze the effect of leverage, the company’s growth, profitability, and the company size on going concern audit opinion on the property and real estate company listed on the Indonesia Stock Exchange in 2010-2014. The population of this research were registered as many as 50 property and real estate company with access the financial statement of company and independent audit report on website www.idx.co.id. Sampling method that used in this research is purposive sampling method, with 27 company samples to 5 years (2010-2014) with 135 analysis units. Analysis data method that is used in this research is logistic regression method. The results of this research indicate that the company’s growth and profitability have negative influence and significantly to the acceptance of going concern audit opinion, and the size of company has positive influence and significantly to the acceptance of going concern audit opinion, while the leverage has positive influence and insignificantly to the acceptance of going concern audit opinion.

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