Title:
GOING CONCERN OPINION ON REAL ESTATE AND PROPERTY COMPANY IN INDONESIA

Authors:
Sigit Handoyo, Reza Nurmeidita, Indonesia

Abstract:

Auditor is an independent party who is needed by the parties whose need the reliable information in Financial Statement reported by management. Opinion is given by auditor will be the reference to many parties in making business decision that may misleading if the opinion of auditor is bias. The purpose of this research is to examine the effect of audit tenure, reputation of public accounting firm, previous year audit opinion, and opinion shopping toward giving going concern audit opinion. The analysis of this research is logistic regression data. The population and sample of this study are 43 real estate and property companies. The results of this study indicate that audit tenure and reputation of public accountant firm negatively affect toward going concern audit opinion, while the previous year's audit opinion has a positive effect on giving going concern audit opinion. In contrast to opinion shopping does not affect to going concern audit opinion.