ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
This research is aim to emprirically examines the influences of auditor quality, liquidity, profitability and solvability to the Going Concern Auditing Opinoin (GCAO).
This research’s populations are 146 listed manufactures companies in Bursa Efek Indonesia (BEI) in 2009, 2010, 2011, 2012, and 2013. This research samples were 39 companies which had close by purposive sampling. The data which used is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression.
The result proving that the auditor quality and solvability have significant and positive influence to the going concern opinion, the profitability and company size have signifcat and negative influence to the going concern opinion, whereas the liquidity have no significant and negatives influence to the going concern.
Keywords : Going concern audit report, auditor quality, liquidity, profitability, solvability and company size
This research’s populations are 146 listed manufactures companies in Bursa Efek Indonesia (BEI) in 2009, 2010, 2011, 2012, and 2013. This research samples were 39 companies which had close by purposive sampling. The data which used is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression.
The result proving that the auditor quality and solvability have significant and positive influence to the going concern opinion, the profitability and company size have signifcat and negative influence to the going concern opinion, whereas the liquidity have no significant and negatives influence to the going concern.
Keywords : Going concern audit report, auditor quality, liquidity, profitability, solvability and company size
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