Pengaruh Analisis Rasio Likuiditas Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada PT. X Di Sudirman, Jakarta Selatan)
| Main Authors: | Nur Alfia Laila Safitri, ., Holiawati, . |
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| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/951/1/Jurnal%20Ilmiah%20Akuntansi%20SI.%20Vol.2%20No.%204%20Oktober%202014.pdf http://eprints.unpam.ac.id/951/ |
Daftar Isi:
- The purpose of this research is to determine the effect of liquidity ratio analysis and the previous year's audit opinion on going-concern audit opinion in the PT. X.The research methods used in this research is quantitative descriptive. The sample usedis the Independent Auditor's Report PT. Xperiod 1995-2013.Data collection techniques doing by interviews,observation and also the literature surveys. Based on the analysis ofthe research, analysis ofthe liquidity ratio has asignificant value 0.311>0.05 and valued of β coefficient is -0.321. It means there isno significant negative effecton the going-concern audit opinion,so Ha1 rejected and Ho1 accepted. For the previous year's audit opini on has a significant effect because its significance value is 0.020<0.05. While the value of β coefficient has positive 2,889.So the hypothesis of Ha2 accepted Ho2 rejected. Keywords: Liquidity Ratio Anlysis, The Previous Year's Audit Opinion and Going ConcernAudit Opinion