AbstractThis study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation.Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 –2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS version 23.0, with significance value set at 5%.The results of the research concludesfinancial distress has a positif effect on going concern modified audit opinion. Meanwhile, company size,audit tenureand auditor reputationdoes not have significant effect on going concern modified audit opinion.Keywords: Going concern modified audit opinion; financial distress; company size;audit Tenure;auditor reputation.
Oleh :
Susi Dwimulyani
