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PENGARUH AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN BATUBARA YANG TERDAFTAR DI BEI PADA TAHUN 2013-2016

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ABSTRACT THE IMPACT OF AUDIT TENURE AND AUDITOR REPUTATION TOWARD GOING CONCERN AUDIT OPINION ON COAL MINING COMPANIES AT INDONESIA STOCK EXCHANGE WITH A PERIODE BETWEEN 2013-2016 Written by: Paul Septian 1432226 This study aims to examine the effect of audit tenure and auditor reputation on going concern audit opinion on coal mining companies listed on BEI year 2013- 2016. The study took 24 coal mining companies listed on the BEI as a population and used 15 coal mining companies as research samples. In the research method, the author uses descriptive test to find out how the variables tested on the sample to be used. The author retrieves data through the official website of the Indonesian stock exchange in the form of financial statements that have been presented by the company. For hypothesis testing, the authors use logistic regression to see the effect of audit tenure on going concern audit opinion and influence of auditor's reputation to going concern audit opinion. The results of this study show that audit tenure does not significantly affect going-concern audit opinion and auditor's reputation significantly influence going-concern audit opinion. Keywords : Audit tenure, auditor reputation, going concern audit opinion