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    Pengaruh Going Concern Terhadap Opini Auditor pada Perusahaan Manufaktur Publik yang Terdaftar di Bursa Efek Jakarta

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    Date
    2007
    Author
    Novietta, Liza
    Advisor(s)
    Mulyani, Sri
    Bahri, Syamsul
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    Abstract
    The auditors should consider about the going concern of the audited entity whether the company is in good or bad financial condition before giving their opinion. The proxies of the going concem are liquidity, profitability and leverage ratios, as independent variables, and the audit opinion as dependent variable. The indicator variables of the liquidity ratio are current ratio, quick ratio and cash flow from operation to total liabilities. The indicator variables of the profitability ratio are net profit margin, return on assets, and return on equity. The indicator variables of the leverage ratio are total liabilities to total assets, retained earnings to total assets, current liabilities to total liabilities and operating income to total liabilities. The objective of this study is to have the empirical evidence of the going concern of the manufacture companies in Indonesia which is proxied with the ratios mentioned above The hypothesis are tested using the logistic regression analysis From the test, we conclude that the liquidity ratio, the proxy of the going concem, is significant to the audit opinion. In the other hand, the other two proxies, profitability and leverage ratios are not significant to audit opinion. Generally, we conclude that the financial ratios can not be the only proxies of the company's going concern, but can be used as tools to measure the healthy level of the company's financial condition
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    https://repositori.usu.ac.id/handle/123456789/82735
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    Repositori Institusi Universitas Sumatera Utara - 2025

    Universitas Sumatera Utara

    Perpustakaan

    Resource Guide

    Katalog Perpustakaan

    Journal Elektronik Berlangganan

    Buku Elektronik Berlangganan

    DSpace software copyright © 2002-2016  DuraSpace
    Contact Us | Send Feedback
    Theme by 
    Atmire NV