ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR INDEPENDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2014-2016

Ayu Putri Kurniawati

Abstract


The purpose of this research was to determine: (1) the effect of profitability on giving opinion audit going concern by independent auditor on manufacture company listed in indonesian stock exchange (IDX) on 2014-2016, (2) the effect of liquidity on giving opinion audit going concern by independent auditor on manufacture company listed in indonesian stock exchange (IDX) on 2014-2016, (3)the effect of solvability on giving opinion audit going concern by independent auditor on manufacture company listed in indonesian stock exchange (IDX) on 2014-2016, (4) the effect of profitability, liquidity, and solvability on giving opinion audit going concern by independent auditor on manufacture company listed in indonesian stock exchange (idx) on 2014-2016. This research are based on descriptive quantitative method, The population in this study is Manufacture Company that listed in Indonesian Stock Exchange (IDX) on 2014-2016.Sampling technique that used in this study was purposive sampling. The number of samples used in this study was 30 companies from total 144 manufacture companies that listed in Indonesia Stock Exchange on 2014-2016. Total data used in this study was 90. The data were analyzed by usingdescriptive statistic and analysis logistic regression. The results showed that: (1) The profitability partially has a significant negative effect on giving the audit opinion of going concern by independent auditor on manufacture company listed in indonesian stock exchange (IDX) on 2014-2016,(2)The liquiditypartially has no effect on giving the audit opinion of going concern by independent auditor on manufacture company listed in indonesian stock exchange (IDX) on 2014-2016, (3) The solvability partially has a significant positive effect on giving the audit opinion of going concern by independent auditor on manufacture company listed in indonesian stock exchange (IDX) on 2014-2016, (4) The profitability, liqiudity and solvability simultanlyhas a significant effect on giving the audit opinion of going concern by independent auditor in manufacture company listed in indonesian stock exchange (IDX) on 2014-2016.
Keywords : Profitability, Liquidity, Solvability, Going Concern.

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References


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*)Penulis adalah DosenSTIE Nusa Megarkencana

ISSN-1411-3880 96

Analisis Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas...

Ayu Putri Kurniawati, Eliya Isfaatun

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