PENGARUH AUDITOR’S PROFESSIONALISM DAN LOCUS OF CONTROL TERHADAP GOING CONCERN OPINION DENGAN SELF-FULFILLING PROPHECY SEBAGAI VARIABEL MODERASI ( Studi Pada Kantor Akuntan Publik Se-Jawa Tengah dan Daerah Istimewa Yogyakarta )

This study to analyze the effect of Auditor’s professionalism and internal locus of control on going concern opinion with self-fulfilling prophecy as moderating variable. The sampel used in this research is auditor on accounting firm in Middle Java and Special Region of Yogyakarta with sampling method is purposive sampling. The total data observation in this study were 66 datas. The analytical tools used in this study is multiple linear regression and Moderated Regression Analysis (MRA) for moderating variable. The result showed that the auditor’s professionalism had influenced on going concern, internal locus of control had influenced on going concern, selffulfilling prophecy as a moderating variable not succeeded in weaken the positive influece of auditor’s professionalism on going concern opinion.