Pengaruh Rasio Keuangan, Kualitas Audit, Disclosure Dan Pengertian Auditor Dalam Penerimaan Opini Audit Going Concern

Prayuda, Risky (2012) Pengaruh Rasio Keuangan, Kualitas Audit, Disclosure Dan Pengertian Auditor Dalam Penerimaan Opini Audit Going Concern. Other thesis, STIE Bank BPD Jateng.

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Abstract

At this time, the entity�s going concern is not responbility of management completely, that resposibility widen to auditor. Auditor was expected could give early warning to investor for failure of the entityy�s financial by audit opinion of going concern. This study aims to examineand to provide empirical evidence of the influence of rofitability ratio, leverage ratio, liquidity ratio, the market value ratio, audit quality, disclosure and auditor switching on the provision of going-concern opinion. Populations of this research is manufacturing companies listed at Indonesian Stock Exchange (IDX) between 2008 to 2010. The sampling technique was purposive sampling with observation-year period 2008-2010 and acquired 12 companies pooling of samples was then performed for a total sample of 36 companies. The method that been used to analyses the correlation between variable are logistic regression method. From the result, can be concluded that profitability ratio, leverage ratio, liquidity ratio, audit quality and auditor switching have no effect on the provision of going-concern opinion. On the other hand, the market value ratio and isclosure affect to the provision of going concern opinion.

Item Type: Thesis (Other)
Uncontrolled Keywords: rasio profitabilitas, rasio leverage, rasio likuiditas, rasio nilai pasar, kualitas audit, disclosure, pergantian auditor, opini going concern
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:39
Last Modified: 19 Feb 2024 05:39
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1645

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