TY - JOUR AU - Devie . AU - A Ellen AU - C Angelina AU - J Fenella PY - 2019/03/24 Y2 - 2024/03/29 TI - The Analysis of Auditor Opinion After Financial Crisis JF - KnE Social Sciences JA - KSS VL - 3 IS - 11 SE - Articles DO - 10.18502/kss.v3i11.4011 UR - https://knepublishing.com/index.php/KnE-Social/article/view/4011 AB - The 2008 global financial crisis impacted Indonesian economy, especially manufacturing companies due to their contributions around 21.3% to Indonesian economy as per the United Nation Statistic Division. This research aims to find out the extent of manufacturing company performance after financial crisis on the auditor side. Therefore, the influences of corporate governance (CG), earning management (EM), and firm value (FV) on audit opinion is conducted. Out of 154 manufacturing companies listed in capital market, 37 of them were listed after the 2008 financial crisis and 38 of them did not report their financial statements in 2008. Hence, this research is conducted on 79 public manufacturing companies that were able to overcome the 2008 financial crisis. The result is beyond expectation because auditor’s opinion is not influenced by corporate governance and also without regard to earning management practices, but auditor’s opinion is influenced by the firm value although firm value is influenced by corporate governance and earning management practices. The result indicates the extent to how the auditor determines the results of the auditor’s opinion and improvements that need to be made throughout the audit process.  Keywords: financial crisis, corporate governance, earning management, firm value, audit opinion ER -