ANALISIS RASIO KEUANGAN DAN RASIO NON KEUANGAN YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN PADA AUDITEE (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEJ tahun 2000 - 2005)
| Main Author: | Januarti, Indira |
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| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
Magister Akuntansi UNDIP
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.undip.ac.id/35136/1/JMAKSI_Jan_2008_04_Indira_Januarti.pdf http://eprints.undip.ac.id/35136/ |
Daftar Isi:
- In this study, we attempt empirically to investigate the relationship between financial ratios(liquidity, profitability, activity, leverage, sales growth, market value) and non financial ratios (the, public accountant reputation, previous audit report, auditor•client tenure, audit lag) on going concern audit opinion. Samples of 282 manufacturing companies listed at Jakarta Stock Exchange from 2000-2005. Logistic regression is used to examine hypothesis. The results indicate that liquidity, previous audit report, and audit lag are significantly affect the going concern audit opinion. On the other hand, profitability, activity, leverage, sales growth, market value, size, public accountant reputation, auditor-client tenure does not have affect on going concern audit opinion. Keywords : financial ratio, non financial ratio, going concern opinion