KEPUTUSAN DILEMATIS AUDITOR DALAM PEMBERIAN OPINI AUDIT GOING CONCERN LAPORAN KEUANGAN

Abstract

This paper tries to explore the auditor’s dilemma when he or she gives going concern opinion to company’s financial reporting. There are 339 Manufacture companies as sample of this research for periode 2011-2013. An auditor probably stated un qualified opinion to company’s financial reporting by adding going concern statement when company’s profitability is declined. Although, It’s financial reporting has reported to publics which is suitable to financial accounting standard in Indonesia. So, profitability is the most influence factor to auditor’s dilemma.
Keywords : Growth, Profitability, Audit Quality, and Going Concern Opinion