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NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION | Junaidi | Journal of Indonesian Economy and Business 6290 10696 1 PB

Journal of Indonesian Economy and Business
Volume 25, Number 3, 2010, 369 – 378

NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION
Junaidi
Universitas Teknologi Yogyakarta
(masjun.junaidi@gmail.com)
Jogiyanto Hartono
Universitas Gadjah Mada
(jogiyantomsi@gmail.com)

Abstract
This paper describes the influence of tenure, auditor reputation, disclosure, and the
size of the client company on a going concern opinion. Audit opinion issued by the auditor
is expected by users of the quality of information, because as the basis for investment
decisions. Going-concern audit opinion is an opinion issued by auditors to ascertain
whether the company can maintain its existence. Studies on the factors that affect the audit
opinion have been carried out both overseas and in Indonesia. The factors used are vary
and the results are not conclusive. This study uses 89 sample firms listed on the Indonesia
Stock Exchange in 2003-2008. Logit regression analysis shows that the tenure, auditor
reputation, disclosure has a significant on going-concern opinion while the client company

size has no effect on going-concern opinion.
Keywords: tenure, auditor reputation, disclosure, size, going-concern opinion

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