Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern dengan Audit Delay sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

The objective of the research was to analyze the influence of firm size, financial distress, leverage, audit opinion of the previous year, and auditor quality on going concern audit opinion with audit delay as intervening variable in manufacture companies listed in the Indonesia Stock Exchange in the period of ?OJ 3-2015. The population was 144 companies, and 106 of them were used as the samples, taken by using proportional stratified random sampling technique so that there were 318 observation analytical units. The data were gathered by conducting documentary study on secondary data of financial statement and annual report which were published in www.idx.co.id and analyzed by using logistic regression analysis and mediation test with causal step method and product of coefficient method. The result of the research showed that firm size, financial distress, leverage, audit opinion of the previous year, and auditor quality simultaneously had significant influence on going concern audit opinion in manufacture companies listed in the Indonesia Stock Exchange in the period of 2013-2015. Partially, the variables of leverage and audit opinion of the previous year had significant influence on going concern audit opinion, while firm size, .financial distress, and auditor quality did not have any influence on going concern audit opinion. The result of mediation test with causal step showed that partially the variable of audit delay could mediate audit opinion of the previous year on going concern audit opinion, while product of coefficient method could not indirectly mediate the variables of firm size, financial distress, leverage, audit opinion of the previous year, and auditor quality with going concern audit opinion.