Penelitian ini dilakukan pada Perusahaan Property And Real Estate yang Terdaftar di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengetahui hubungan debt default dan opini audit tahun sebelumnya terhadap opini audit going concern pada perusahaan property and real estate yang terdaftar di Di Bursa Efek Indonesia secara parsial.Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Pemilihan sampel menggunakan purpossive sampling yaitu laporan keuangan dari 31 perusahaan selama 3 tahun berturut-turut dari tahun 2009 – 2011, deskriptif dan uji regresi logistik.Hasil penelitian menunjukkan bahwa debt default berpengaruh signifikan terhadap opini audit going concern dengan arah negatif, dikarenakan objek perusahaan yang menjadi sampel telah mendapatkan opini audit unqualifed. Sama halnya untuk opini audit tahun sebelumnya berpengaruh signifikan terhadap opini audit going concern dengan arah positif, hal ini dikarenakan opini yang telah diterima perusahaan akan berpengaruh terhadap opini audit yg akan diterima perusahaan pada tahun berikutnya. Nilai koefisien determinasi menunjukkan bahwa secara bersama-sama debt default dan opini audit tahun sebelumnya memberikan distribusi terhadap opini audit going concern sebesar 51%, sedangkan sisanya sebesar 49% dipengaruhi oleh faktor lain.

This research is conducted of a Property and Real Estate companies that have been listed in Indonesia Stock Exchange. The purpose of this case determines the relationship of the Debt Default between the Audit Opinion some years before, that about the audit opinion of going concern of the property and real estate companies that have been listed in Indonesia Stock Exchange partially.This research is using the descriptive and verificative method with the quantitative approach. The selection sample is using purposive sampling that is the financial report of 31 companies for 3 years continued from 2009 until 2011. The results of this research showed that the debt default give some significant effect of the audit opinion going concern to be negative direction, it causes the type of the object sample companies have earned an qualified audit opinion. As well as to the previous years audit opinion have a significant effect in the audit opinion of going concern in posive direction, because of that, the audit opinion has been received by the company will affect the companyÂ’s opinion that will be received on the next year. The determination of coeficient value indicates that correspondently provide the debt default and the previous years the audit opinion of audit going concern audit opinion of 51%, while the remaining 49% is the influenced by other factors.

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