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PENGARUH TINGKAT PENGUNGKAPAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

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ABSTRACT THE EFFECT OF THE DISCLOSURE LEVEL ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION Written by: Hana Pricylia NIM: 1532002 This study was aimed to determine whether the disclosure level has an effect on the acceptance of going concern audit opinion on textile and garment industry companies that are listed on the Indonesia Stock Exchange in 2014-2016. The method used in this research is descriptive method. The instrument of this study used was SPSS 21 Software. Data processing techniques used in this study were logistic regression analysis, which was used to assess the overall model, the coefficient of determination, to test the feasibility of the regression model and significance test. Based on the results of the study, it was found that the disclosure level in textile industry companies were high, while the acceptance of goingconcern audit opinion were low. The results of the next study found that there was a significant effect between the level of disclosure on the acceptance of goingconcern audit opinion. Keywords: Disclosure, Disclosure Level, The Acceptance of Going Concern Audit Opinion