Electronic Theses and Dissertation

This study is aimed to examine the influence of bankruptcy prediction model and corporate governance mechanisms on going concern audit opinion issuance. this study tested the hypotheses in non-bank financial institutions listed on idx during 2008-2009. by using secondary data gathered from indonesia stock exchange and indonesia capital market directory (icmd), 11 out of 36 companies in non-bank financial institutions sector were taken as sample. the data was then analyzed through logistic regression. the findings show that bankruptcy prediction model which measured by altman z-score was the only variable in this study that has significant influence on going concern. the other independent variables from corporate governance mechanisms which are institutional ownership, managerial ownership, independent commissioner, and board meeting resulted a non-significant influence toward going concern audit opinion. key words: going concern, bankruptcy, auditor, corporate governance mechanisms