Pengaruh Auditor Client Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan, Reputasi Auditor, Leverage Dan Financial Distress Terhadap Opini Audit Going Concernud(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014)

摘要

This study aims to provide empirical evidence of the effect: the client auditor tenure, firm size, growth, auditor reputation, leverage, and financial distress to the going concern audit opinion on Manufacturing companies listed in Indonesia Stock Exchange 2010-2014.udThis research was conducted using secondary data. The sample in this study were 21 companies listed on the Indonesian Stock Exchange (BEI) during the period 2010-2014. The analytical method used is logistic regression analysis.udThe results of this study prove that vaiabel client auditor tenure, company size, auditor reputation, and leverage significant influence on the going concern audit opinion, while the company's growth variable and financial distress has no significant effect on the going concern audit opinion on the manufacturing companies in the Indonesia Stock Exchange.ududKeywords: going concern audit opinion, the auditor client tenure, company size, company growth, auditor reputation, leverage, and financial distress.