@thesis{thesis,
		author={Hasma  Syafridah},
		title ={Pengaruh Faktor Non Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Perbankan Go Public Di Indonesia Periode 2007-2012)},
		year={2014},
		url={http://repository.ibs.ac.id/794/},
		abstract={The  primary  aim  of  this  study  is  to  investigate  the  influence  of  non-financial informations  on  the  probability  of  receiving  going  concern  opinion.    The  variables  of non-financial  information proxied by auditor reputation, prior year audit opinion, audit cleint  tenure,  and  audit  lag.  Going  concern  audit  opinion  is  an  opinion  issued  by independent auditors to ascertain whether the company can  maintain the existences. This  study  using  sample  of    commercial  banks  listed  on  Indonesia  Stocks Exchange  (IDX)  in  2007  to  2012.  There  are  22  commercial  banks  which  are  selected with purposive sampling method. Hypotesis testing on this study was done bt the logistic regression analysis. The logistic regression analysis is showed that only prior year audit opinion have the positive relationship to going concern opinion significantly. Variables of reputation auditors,  audit  client  tenure,  and  audit  lag  have  no  relationship  to  receiving  going concern audit opinion. Keywords:  Going  Concern  ,  Auditor  Reputation,  Prior  Year  Audit  Opinion,  Audit Client Tenure, Audit Lag.}
		}