Faktor-Faktor yang Mempengaruhi Pengungkapan Going Concern Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

The purpose of this study was to determine the factors (financial condition, previous year's audit opinion, growth, company size, reputation of auditors, and leverage) affect the company's going concern disclosure on companies listed in Indonesia Stock Exchange.The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI). Of the 120 companies taken as a population sample of 75 companies that are determined by purposive sampling method. Criteria used in determining the sample of companies listed on Stock Exchange Indonesia as of 1 January 2006 to 2009 and does not publish financial statements as of December 31 2006 to 2009 continuously. The analytical method used is logistic regression.The results showed that simultaneously independent variables significantly affects firm going-concern disclosure. While the partial, previous year's audit opinion have a significant effect on the disclosure of going concern, while other variables (financial condition, growth, company size, reputation of auditors, and leverage) no significant effect on going-concern disclosure. Provision of audit opinions with going-concern disclosures are given to companies that threatened its financial condition, but still able to operate in the future. So that users of financial statements, particularly investors or purchasers of shares have no doubt of the existence of the company. Provision of audit opinions with going-concern opinion this disclosure also can spur companies to improve the quality of its finances.