ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Content Provider	Semantic Scholar
Author	Syafitri, Afrina Herawati, Herawati Ethika, Ethika
Copyright Year	2014
Abstract	1024x768 This purpose of the research to improved empirical influence current ratio , return on assets , size , quality auditors and managerial ownership on the going-concern audit opinion . The research have used 41 companies listed in Indonesia Stock Exchange . The sampling process is done by using a purposive sampling method . Type of data used is secondary data obtained through published financial statements through the Indonesian Capital Market Directory and www.idx.co.id. of Data were used from the year 2008 - 2011 In this study, the two groups of variables . The first is the independent variable and consists of current ratio , return on assets , size , quality auditors , and managerial ownership . The second is the dependent variable is the going-concern audit opinion . The process of hypothesis testing is done by using the method of quantitative analysis using binary logistic regression model . Based on the results of hypothesis testing found that current ratio , return on assets , firm size , quality and managerial ownership does not significantly influence the going concern audit opinion on companies listed in Indonesia Stock Exchange . Keyword Current Ratio , Profitability and Going Concern Audit Opinion Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;}
File Format	PDF HTM / HTML
Volume Number	4
Alternate Webpage(s)	http://ejurnal.bunghatta.ac.id/index.php?journal=JFEK&op=download&page=article&path%5B%5D=2315&path%5B%5D=2042
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article