PENGARUH PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus Perusahaan Manufaktur Sub Sektor Tekstil & Garmen Terdaftar Di Bursa Efek Indonesia)

by Iri Mudyadji

The purpose of this study to determine the effect of corporate growth and audit opinion of the previous year simultaneously to the acceptance of going concern audit opinion on textile manufacturing companies & garment sub-sector listed on the Indonesia Stock Exchange. This research uses descriptive and quantitative method with the help of SPSS 20.0 application program. The population in this study is the financial statements listed on the Indonesia Stock Exchange. The company’s growth and previous year’s audit opinion simultaneously had a positive and significant impact on the acceptance of going concern audit opinion, with a significant value of 0,000 smaller than the significant limit value (0.05).


Keywords : Growth, Audit Opinion, Going Concern. BEI.