Abstract:
The issuance of going concern audit opinion is such a complicated task for auditors during audit process. Experienced auditors are needed when this situation arise. Viability of an entity is always connected with management ability in defending the business for long term period. Auditor’s opinion cannot be separated from audit report. Because of that the viability of an entity can be seen from auditor’s opinion that revealed in audit report.
The purpose of this study is to analyze the influence of Current Ratio, Solvability Ratio, Return On Investment (ROI), Return On Asset (ROA), and Auditor’s Quality toward the issuance of Going Concern Audit Opinion. Populations used are property and real estate companies listed in Indonesian Stock Exchange (IDX) over the three years period 2010-2012, and the result obtained 37 companies. The multiple linear regression test is used to analyze the data.
The result of this research is that Return On Investment (ROI), Return On Asset (ROA), and Auditor’s Quality are significantly influence the issuance of Going Concern Audit Opinion. Meanwhile, Current Ratio and Solvability Ratio are not influence the issuance of Going Concern Audit Opinion.
