ANALISIS RASIO KEUANGAN DAN FAKTOR NON KEUANGAN YANGMEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDITGOING CONCERN PADA AUDITEE
Abstract: In this study, we
attempt empirically to investigate the effect between financial ratios
(liquidity, profitability, solvability, activity, leverage, sales growth,
market value, size) and non financial factors (public accountant reputation,
previous audit report, auditor-client tenure, audit lag) on going concern audit
opinion. Sample of 148 manufacturing companies listed at Jakarta Stock Exchange
from 2004-2007. Logistic regression is used to examine hypothesis.The results
indicated that liquidity, profitabilitas, and previous audit lag are
significantly affect the going concern audit opinion. On the hand, solvability,
activity, leverage, sales growth, market value, size, public accountant
reputation, auditor-client tenure, audit lag does not affect on going concern
audit opinion.
Penulis: Veri Anang Putra,
Erni Suryandari
Kode Jurnal: jpakuntansidd1000223
