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PENGARUH TENURE KAP DAN UKURAN KAP TERHADAP OPINI AUDIT GOING CONCERN: PENELITIAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

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ABSTRACT THE EFFECT OF KAP’S TENURE AND KAP’S SIZE TO GOING CONCERN AUDIT OPINION: RESEARCH ON BANKING COMPANIES THAT LISTED AT INDONESIAN STOCK EXCHANGE By : Thomson Silvanus Simbolon This research was aimed to determine the effect of tenure KAP on audit’s opinion going concern, the effect of the KAP’s size of the firm on going concern audit opinion, and to determine the effect of tenure KAP on going concern audit opinion. The sample of this study was on banking companies that listed in Indonesia Stock Exchange in 2001-2012. Method of sampling used was sampling jenuh method, so that the total sample obtained was 15 companies. From 15 companies that used were as samples, the unit of analyzing which met the criteria was only 179 data. To analyze the data the researcher used SPSS with logistic regression method. The results of statistical analyzing on the first hypothesis which was tested showed that the significant value was 8.4% which means the value was above the mean value α (5%). So the KAP’s tenure variable did not support the hypothesis. That means KAP’s tenure did not significantly effect the going concern audit opinion. The results of statistical analyzing on the second hypothesis which was tested showed that hypothesis cannot be continued because model of the regression has been made was not able and also that did not enough for making a decision. The results of statistical analyzing on the third hypothesis which was tested showed that KAP’s tenure as the significant value is 7.9% which means the value was above the mean value α (5%) and KAP’s size as the value of significant is 74.5% which means the value was above the mean value α (5%). So KAP’s tenure and KAP’s size did not support the hypothesis. That means KAP’s tenure and KAP’s size as did not significantly affect the going concern audit opinion.