ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, KUALITAS AUDITOR DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN BASIC INDUSTRY AND CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Eva Lestari, Sri Supadmini

Abstract


This study aimed to determine the effect of financial performance, quality auditors and the audit opinion prior to going concern audit opinion. The research variables are financial variables include profitability, liquidity, solvency and non-financial variables include the quality of the auditor, the audit opinion prior year. This study uses secondary data from the independent auditor's report and financial statements of the acquired company www.bei.com from 2007 until 2011. The study population is a basic industry and chemicals company listed on the Indonesia Stock Exchange in 2007-2011. The samples by using purposive sampling. Based on predefined criteria, obtained a sample of 20 companies. Hypothesis testing is performed using logistic regression.
The results showed that the variables of profitability, liquidity, solvency, quality auditors and the audit opinion simultaneously significant effect on the going concern audit opinion. The results show that in partial solvency and prior year audit opinion significantly influence the going concern audit opinion.
Keywords: Going Concern Opinion, Profitability, Liquidity, Solvency, Quality Auditor and Audit Opinion Prior Year.

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