JRAA Vol.3 No.1, Maret 2016 DINAMIKA OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA KAP DI WILAYAH JAKARTA TIMUR)

DINAMIKA OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA KAP DI WILAYAH JAKARTA TIMUR)

Abstract

This thesis aims to find out about the lag effect of the audit report and auditor independence againts the granting of going concern audit opinion on the firm in the areas east Jakarta. The method used by the author is a quantitative description of the analysis, literature review, and methods of promary data collection techniques questionnaires with 61 respondents external auditor listed in KAP those in the east Jakarta bycomparing the theories assosiated with the data obtained was used to test the validity of the test, reability, and test classical assumtions,and hyphothesis testing use SPSS 17.

       From this study it can be concluded thet the audit report lag and audit independence significantlyinfluence the awarding of going concern audit opinion, either partially or simultaneously. These research provides advice to the next researcher, it is recommended to use different variables in addition to the audit report lag and auditor independence. For example, the reputation of the auditor, and the audit client tenure of factors that may affect the provision of audit going concern opinion. For practitioners that external auditorsrequire more awareness of the attitude of independence that must be owned by an auditor, the auditor both with senior level auditor, junior auditor, or senior level supervisor, adn leadership  KAP although there is not a partner or friendship ties people’s opinions to be given to enterprises.