Pengaruh Rasio Keuangan, Kualitas Audit, Disclosure Dan Pengertian Auditor Dalam Penerimaan Opini Audit Going Concern
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Prayuda, Risky
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:39:57
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.
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.
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