<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh audit tenur, pengungkapan, ukuran KAP, debt default, opinion shopping, dan kondisi keuangan terhadap penerimaan opini audit going concern. Objek penelitian ini adalah 60 perusahaan yang terdaftar di indeks syariah Bursa Efek Indonesia periode 2011-2013. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial variabel opinion shopping dan kondisi keuangan berpengaruh signifikan terhadap penerimaan opini audit going concern. Sedangkan variabel lain yaitu audit tenure, disclosure, KAP size, dan debt default tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Dan pada pengujian simultan, masa audit, pengungkapan, ukuran, default utang, belanja opini, dan kondisi keuangan berpengaruh signifikan terhadap penerimaan opini audit going concern. This research study was aimed to examine empirically the effect of audit tenure, disclosure, KAP size, debt default, opinion shopping, and financial condition on the acceptance of going concern audit opinion. The object of this study was 60 companies listed on the Syariah index of Indonesia Exchange Stock on the period 2011 -2013. The analytical tool used in this study was logistic regression analytical. The results of this study showed that partially Opinion Shopping variable and financial condition had a significant effect on acceptance of going concern audit opinion. While other variables namely audit tenure, disclosure, KAP size, and debt default had no significant effect on acceptance of going concern audit opinion. And in simultaneous tests, audit tenure, disclosure, size, debt default, opinion shopping, and financial condition had a significant effect on the acceptance of going concern audit opinion.]]>
