Wulandari, Putri (2015) PENGARUH DEBT DEFAULT, PREDIKSI KEBANGKRUTAN, MEKANISME CORPORATE GOVERNANCE DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aimed to show empirical proves about the effect of debt default, bankrupt prediction, corporate governance mechanism, and audit opinion prior year to an acceptance of going concern audit opinion. The variables independent of this research were debt default, bankrupt prediction, centralized ownership, managerial ownership, independent commissionaire, and audit opinion prior year. This research uses secondary data got from annual report published at the official website of Indonesia Stock Exchange www.idx.co.id. The samples of the research are manufacture enterprises registered in Indonesia Stock Exchange from 2010-2014. This research uses purposive sampling resulting of 21 enterprises becoming the sample of the research. The hypothesis is examined by using regresion logistic. The result shows that debt default and audit opinion prior year have significant effect on the acceptance of going concern audit opinion, while bankrupt prediction, centralized ownership, managerial ownership, and independent commissionaire do not have significant effect on the acceptance of going concern audit opinion. Keywords: going concern audit opinion, debt default, bankrupt prediction, corporate governance mechanism, and audit opinion prior year

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