An opinion for going concern audit is the one issued by an auditor to make
sure whether or not a company can survive its business. It shows a condition and
an occurance which elicit a hesitance on auditor concerning the company’s vitality.
It can be used as an early warning for the stock holders and other financial reports
to avoid mistakes in a decision making.
This study had a purpose to examine the effect of liquidity, solvability, firm
size and opinion shopping toward the opinion of going concern among the
companies registered at Jakarta Islamic Index. The method used to take the sample
was purposive sampling based on the criteria of those registered within 2008-2011,
had issued their financial report and published them within 2008-2011, and of wich
data were available and complete to analyze the research variables. The samples
complying with the criteria are 57 among 118 companies listed in Jakarta Islamic
Index. The analysis method is used for a logistic regression.
The results of hypothesis testing indicates that the solvability exerts a
positive effect to the probability of the issuance of going concern audit opinion.
Meanwhile, the liquidity, firm size, and opinion shopping does not make any effect
to the probability of going concern audit opinion.