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PENGARUH KUALITAS AUDIT GOOD CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN PADA KAP REXON NAINGGOLAN

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ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE AUDIT QUALITY TOWARD AUDIT OPINION GOING CONCERN IN KAP REXON NAINGGOLAN & REKAN Written by: Harris Simatupang NIM: 1232076 This study aimed was to know how the impact of Audit Quality. Good Corporate Governance On the financial statements that have been presented fairly, and consistent with accounting principles generally accepted in Indonesia affect the Audit Opinion Going Concern Thus attracting investors to invest into the company. This research was quantitative research with descriptive method, Technique of collecting data with questionnaire and using likert scale. The study sample 15 external auditors were registered on Kap Rexon Nainggolan & Partners.The result of this research was the influence of audit quality of good corporate governance toward going concern audit opinion was very strong which means there was significant correlation between X and Y. It can be seen that the correlation between the two variables was 0.936 And based on the guideline in interpret the correlation coefficient, the value of 0.936 was at the coefficient interval of 0.80 ˗ 1.00. R = 0.936 Percentage of independent variables to table R squaring. (R2) of 0.876, which means that the effect of variable X to variable Y was equal to 87.6%, And the remaining 12.4% was influenced by other variables. If found tcount > ttable H0 rejected, it means there was influence between audit quality good corporate governance toward going concern audit opinion. If tcount < ttable H0 was accepted, meaning there was no effect of audit quality of good corporate governance toward going concern audit opinion. Keywords: Quality of Good Corporate Governance Audit, Going Concern Audit Opinion