ANALISIS HUBUNGAN ANTARA KONDISI KEUANGAN PERUSAHAAN DENGAN PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

The study was done in order to determine the effect of granting the company's financial condition going concern audit opinion by independent auditors. This study uses secondary data in the form of the independent auditors' report and financial statements obtained from the Indonesian Capital Market Directory (ICMD) from 2007 until 2009. This study population is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2007-2009. Determination of the sample by using purposive sampling. Based on predefined criteria, obtained a sample of 26 companies. Hypothesis testing is done using logistic regression. The results showed that the variables Current Ratio (CR), Gross Profit Margin (GPM), Nett Profit Margin (NPM), Debt Equity, Leverage Ratio, Operating Profit Margin (OPM) significantly affect revenues going concern audit opinion. While the variable Return on Investment (ROI), Return on Equity (ROE), Total Asset Turnover (TAT), Inventory turnover, Price Earning Ratio (PER), Price Book Value (PBV) no significant effect on revenues going concern audit opinion.