ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010)
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.
Penulis: Ariffandita Nuri
Muttaqin, Sudarno
Kode Jurnal: jpakuntansidd110240
