Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2008-2013)
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Institusion
STIE Indonesia Banking School
Author
Anindita, Irisa
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:30:45
Abstract :
The purpose of this is study is to determine the effect of financial information (Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio) and non financial information (size of CPA firm and size of the firm). The sample of this study are listed companies in banking industry in Indonesia Stock Exchange for the year 2008-2013. This study uses purposive sampling method. The independent variables on this study are Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, size of CPA firm and size of the firm. Going concern audit opinion is used as dependent variable and measured by using dummy variable The result of hypothesis testing showed : (1) Return on Asset and size of the firm have significantly negative effect on going concern audit opinion, (2) Capital Adequacy Ratio, Loan to Deposit Ratio, size of CPA firm do not have significant effect on going concern audit opinion. Simultaneously, ROA, CAR LDR, size of CPA firm and size of the firm have significant effect on going concern audit opinion Keywords: Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, going concern audit opinion, CPA firm, firm size, profitability, solvability, liquidity
The purpose of this is study is to determine the effect of financial information (Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio) and non financial information (size of CPA firm and size of the firm). The sample of this study are listed companies in banking industry in Indonesia Stock Exchange for the year 2008-2013. This study uses purposive sampling method. The independent variables on this study are Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, size of CPA firm and size of the firm. Going concern audit opinion is used as dependent variable and measured by using dummy variable The result of hypothesis testing showed : (1) Return on Asset and size of the firm have significantly negative effect on going concern audit opinion, (2) Capital Adequacy Ratio, Loan to Deposit Ratio, size of CPA firm do not have significant effect on going concern audit opinion. Simultaneously, ROA, CAR LDR, size of CPA firm and size of the firm have significant effect on going concern audit opinion Keywords: Return on Asset, Capital Adequacy Ratio, Loan to Deposit Ratio, going concern audit opinion, CPA firm, firm size, profitability, solvability, liquidity
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