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PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERBANKAN DI INDONESIA

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ABSTRACT THE EFFECT OF SIZE AND GROWTH OF THE COMPANY OF GOING CONCERN AUDIT OPINION BANKING IN INDONESIA By: Resti Pepayosa Br Karo The purpose of this study was to determine the effect of firm size and growth of the company going concern audit opinion. This research was conducted with descriptive method; the sample data was processing using SPSS 21. The going-concern audit opinion or non-going concern report information obtained from independent auditor banking companies listed on the Indonesia Stock Exchange. Company size and growth of the company obtained from the annual reports of financial statements of banks in Indonesia Stock Exchange. Based on the research resulted of binary logistic regression analysis of company size had an influence on the probability of going concern audit opinion, with regression coefficient (-0.623) and a significance value of (0.007). While the growth of the company did not have a significant correlation on the probability of going concern audit opinion, the value of the coefficient (-0.21) and significance value of (0.134). Based on the results of statistical analysis together had an influence on the size of the company going concern audit opinion premises regression coefficient was negative (-0.633) and significant value (0.008). While the growth of the company did not had a significant correlation on the going concern audit opinion, the value of the coefficient (-0.018) and significant value (0.190). Key Words: Company Size, Growth Size, Going Concern Audit Opinion