| dc.description.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. | en_US |
