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ABSTRAK
Opini audit going concern merupakan suatu hal yang penting bagi para
investor maupun para pemangku kepentingan lainnya sebelum mengambil suatu
keputusan ekonomi. Tujuan dari penelitian ini adalah untuk menemukan bukti
empiris mengenai pengaruh beberapa rasio keuangan terhadap opini audit going
concern pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia
(BEI). Faktor-faktor yang diuji dalam penelitian ini adalah pertumbuhan
perusahaan, profitabilitas, leverage dan rencana manajemen sebagai variabel
independen sedangkan opini audit going concern sebagai variabel dependen.
ABSTRACT
The going concern audit opinion is an important thing for the investors or the
stakeholders before they make an economic decision. This research is meant to
find out the empirical evidences related to the influence of several financial ratios
to the going concern audit opinion on the Manufacture Companies which are
listed in Indonesia Stock Exchange (IDX). Some factors which are tested in this
research are company growth, profitability, leverage and management plan as the
independent variable whereas the going concern audit opinion is used as
dependent variable.
This research has been done by using Manufacture companies samples which
are listed in Indonesia Stock Exchange (IDX) from 2010 to 2015. The data is the
secondary data and the sample collection method has been done by using
purposive sampling method. The analysis instrument is done by using logistic
regressions analysis on the significance level of 5%. The total amount of the
companies which have been selected as samples are 9 companies with 6 years
observation period, therefore, 54 research objects has been selected.
The result of the examination shows that profitability and management plan
have significant influence to the going concern audit opinion while the company
growth and leverage do not have any influence to the going concern audit opinion.