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

ADITYANINGRUM, Endah and SUDARNO , Sudarno (2012) ANALISIS HUBUNGAN ANTARA KONDISI KEUANGAN PERUSAHAAN DENGAN PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:Going Concern Audit Opinion, Current Ratio (CR), Return on Investment (ROI), Return on Equity (ROE), Gross Profit Margin (GPM), Nett Profit Margin (NPM), Total Asset Turnover (TAT), Inventory Turnover, Debt Equity, Leverage Ratio, Operating Profit Margin (OPM), Price Earning Ratio (PER), Price Book Value (PBV).
Uncontrolled Keywords:Going Concern Audit Opinion, Current Ratio (CR), Return on Investment (ROI), Return on Equity (ROE), Gross Profit Margin (GPM), Nett Profit Margin (NPM), Total Asset Turnover (TAT), Inventory Turnover, Debt Equity, Leverage Ratio, Operating Profit Margin (OPM), Price Earning Ratio (PER), Price Book Value (PBV).
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35289
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 May 2012 10:38
Last Modified:22 May 2012 10:38

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