Analisis Pengaruh Faktor Keuangan Dan Non Keuangan Pada Penerimaan Opini Going Concern Atas Laporan Keuangan Perbankan Di BEI 2005-2010
Total View This Week0
Total View This Week0
Institusion
STIE Indonesia Banking School
Author
Hertanti, Dhea Dwinata
Subject
HF5601 Accounting
Datestamp
2020-11-16 08:36:21
Abstract :
The primary aim of this study is to investigate the usefulness of financial and non-financial information?s for assessing going-concern to predict the issuance of going-concern opinion. Financial information?s proxied by financial ratios of Liquidity, Profitability, and Solvability. Liquidity measured by Loan to Deposit Ratio, Profitability measured by Return on Assets (ROA), Solvability measured by Capital Adequacy Ratio (CAR). The variables of non-financial information?s proxied by the affiliation of Independent Commissioners with Auditor Reputation, Tenure CPA firms, and Company Size . The samples for this study are private commercial banks listed in Indonesia Stocks Exchange (IDX) for the year 2005 to 2010. There are 114 samples which are selected with purposive sampling method. Binary Logistic Regression SPSS version 16 tool used as aim for analyzing. Logit regression analysis showed that financial variables such as liquidity, profitability and solvability, has a significant on going concern opinion. But variables reputation, tenure, and company size has no effect on going concern opinion. Key words: Going concern, Profitability, Liquidity, Solvability, Auditor Reputation, Tenure CPA firms, Company Size.
The primary aim of this study is to investigate the usefulness of financial and non-financial information?s for assessing going-concern to predict the issuance of going-concern opinion. Financial information?s proxied by financial ratios of Liquidity, Profitability, and Solvability. Liquidity measured by Loan to Deposit Ratio, Profitability measured by Return on Assets (ROA), Solvability measured by Capital Adequacy Ratio (CAR). The variables of non-financial information?s proxied by the affiliation of Independent Commissioners with Auditor Reputation, Tenure CPA firms, and Company Size . The samples for this study are private commercial banks listed in Indonesia Stocks Exchange (IDX) for the year 2005 to 2010. There are 114 samples which are selected with purposive sampling method. Binary Logistic Regression SPSS version 16 tool used as aim for analyzing. Logit regression analysis showed that financial variables such as liquidity, profitability and solvability, has a significant on going concern opinion. But variables reputation, tenure, and company size has no effect on going concern opinion. Key words: Going concern, Profitability, Liquidity, Solvability, Auditor Reputation, Tenure CPA firms, Company Size.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
