PENGARUH KONDISI KEUANGAN PERUSAHAAN, OPINI AUDITOR TAHUN SEBELUMNYA, DAN PENCABUTAN SISTEM KUOTA TEKSTIL TERHADAP PENILAIAN GOING CONCERN OLEH AUDITOR (Studi Pada Perusahaan Dalam Industri Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Jakarta)

In a company’s audit process, an auditor must assess its going concern condition. The assessments include the operation of the company, the economic condition that influences company’s business, and also its solvability and liquidity. The objective of this research is to investigate the relationship between company financial condition, previous audit report and the retraction of textile quota to the auditor’s going concern assessment. In this research, company financial condition will be represented by Altman bankruptcy prediction model, whereas retraction of textile quota is the example of economic conditions that will influence company’s activities. The sample of this research is textile and garment companies based on Indonesian Capital Market Directory (ICMD) classification. The period is between 2004 - 2006. Based on the purposive sampling, totally, there are 16 companies from 19 classified companies in the textile and garment industry chosen as research’s sample. This research used auditor’s going concern assessment as dependent variable and company financial condition, previous audit report and the retraction of textile quota as independent variables. Logistic regression is used to examine hypothesis. The result of this research indicate that company financial condition, previous audit report and the retraction of textile quota are significantly affect auditor’s going concern assessment. From those three variables, previous auditor’s report is the most dominant variable that influences auditor’s going concern assessment.