Effect of Disclosure, Company Growth and Client Tenure Audit on Acceptance of Going Concern Audit Opinions

Abstract

Abstract. A going concern audit opinion issued by the auditor to ascertain whether a
company can maintain its survival. Factors affecting auditors issuing going concern audit
opinion is important to know because they can be used as a reference by investors ini
association with the invesment. The purpose of this research is to examine the effect of
disclosure, company development, and client tenure audit to the acceptance of going
concern opinion. This research uses manufacture company samples listed ini Indonesia
Stock Exchange from 2013 to 2015. The hypothesis in this research uses logistic
regression. The research shows that disclosure has significant effect on the acceptance of
going concern opinion, while company development and client tenure audit does not have
significant effect on the acceptance of going concern opinion. And disclosure, company
development, and client tenure audit have the significant effect the acceptance of going
concern opinion

Keywords: going concern audit opinion, disclosure, company development, and client
tenure audit