INFLUENCE OF THE CHARACTERISTICS OF THE AUDITOR AND THE DEBT TO EQUITY RATIO AGAINST THE GOING CONCERN OPINION (Empirical Study of Manufactured Company Miscellaneous Sector Listed in Indonesia Stock Exchange Year 2013-2016)

Abstrak

This research aims to examine and analyze the influence of the characteristics of the
auditor and the debt to equity ratio against the going concern opinion on a
manufactured company miscellaneous sector listed on the Indonesia stock exchange
years 2013-2016. Characteristics of auditors are represented by the auditor switching,
auditor specialization, auditor remuneration. The population in this research is the
whole industrial sector of the various manufacturing companies registered in BEI
2013-2016 year. Sampling techniques in the study using the method of purposive
sampling retrieved samples as much as 76 companies during four periods. Methods of
analysis used are logistic regression analysis with application of SPSS version 17.0.
The results of this study indicate that the variable debt to equity ratio significantly
positive effect against the opinion of going concern, whereas the variable auditor
switching, auditor specialization, and auditor remuneration have no effect against the
opinion of going concern.
Keywords: auditor characteristics; auditor switching; auditor specialization; auditor
remuneration; debt to equity ratio; going concern opinion