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PENGARUH UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK BUMI & GAS DI BEI TAHUN 2010-2015

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ABSTRACT AN INFLUENCE MEASUREMENT OF KAP AND MEASUREMENT OF COMPANY TOWARD GOING CONCERN AUDIT OPINION AT OIL & GAS MINING SUB SECTOR COMPANY BEI IN YEAR 2010-2015 Written By: Renni Ratna Sari Simanjuntak NIM: 1332091 The purpose of this research was to find out the measurement of KAP (Accounting Public Firm), the measurement of company, going concern audit opinion and to know how the influence of the the measurement of KAP toward going concern audit opinion and the the measurement of company toward going concern audit opinion in oil and gas mining sub- sector company, BEI in year 2010-2015. The research method was descriptive method. The research instrument used software SPSS version 16.0. The techniques of data collected in this research used logistic regression data analysis, which was overall model fit, determination coefficient, goodness of fitness test and significant test (wald test). Based on the research result, known that there was 52.78% that used of KAP Big Four, and the other of 47.22% used by KAP Non Big Four. For measurement of company value of mean 26.2456 (LnTA), were categorized in big company. The next research result obtained that there was no significant influence between the measurement of KAP toward going concern audit opinion and likewise the measurement of company toward going concern audit opinion. The influence value obtained by measurement of KAP toward going concern audit opinion was 99.7%, while the measurement of company toward going concern audit opinion was 52.6%. Keyword: Measurement of KAP, Measurement of Company, Going Concern Audit Opinion.