Abstract. The purpose of this research is to examine and analyze theeffect of auditor switching, auditor fee and foreign ownership on theacceptance of going concern opinion with auditor specialization as amoderating variable. The population used in this study were companiesthatarelistedontheIndonesiaStockExchange(IDX) between2014and2017. The samples in this study were selected by purposive samplingmethod with 40 companies that met the criteria. The testing are doneusing logistic regression analysis. The results showauditor switchingand auditor fees are not affect the acceptance of going-concern auditopinion.Whiletheforeignownershipvariablehasanegativeeffectontheacceptanceofgoing-concernauditopinion.Inaddition,theresultsofthisstudyalsostatethatauditorspecializationdoesnotweakenthe negativeinfluence of auditor turnover on the acceptance of going concern auditopinion. However, it strengthens the positive effect of auditor fees on theacceptance of going-concern audit opinion and weakens the negativeinfluence of foreign ownership on the acceptance of going-concern auditopinion.
Oleh :
Susi Dwimulyani
