ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010)

MUTTAQIN, Ariffandita Nuri and SUDARNO, Sudarno (2012) ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research was aimed to analyze and to obtain empirical evidences on the relationship between financial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and non financial factors (company size, public accountant reputation, previous audit report, auditor-client tenure,opinion shopping, audit lag) that affecting auditor’s decision to give a going concern audit opinion. The population in this research is manufacturing companies listed at Indonesian stock exchange from 2008-2010, the sampling was conducted by purposive sampling method, by criteria of the samples are companies had negative net income after tax at least two period of financial statement. Collecting data was conducted by documentation and literature study wich is the data that used in this research is audited financial statements that published by manufacturing companies.audit client tenure The results indicate that profitabilty, market value, previous audit report, audit client tenure and opinion shopping are significantly affect the acceptence of going concern audit opinion. On the other hand, liquidity, activity, leverage, sales growth, companies size, public accountant reputation, audit lag does not have affect on the acceptence of going concern audit opinion

Item Type:Thesis (Undergraduate)
Additional Information:financial ratios, non financial factors, going concern audit opinion
Uncontrolled Keywords:financial ratios, non financial factors, going concern audit opinion
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:37167
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Nov 2012 09:27
Last Modified:22 Nov 2012 09:27

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