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GOING CONCERN DAN OPINI AUDIT (SUATU STUDI PADA PERUSAHAAN PERBANKAN DI BEI)

Novi Indrayani, 08.05.52.0146 and Sri Mindarti , Ceacilia (2012) GOING CONCERN DAN OPINI AUDIT (SUATU STUDI PADA PERUSAHAAN PERBANKAN DI BEI). Students' Journal of Accounting and Banking Open Jou, 1 (1).

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Abstract

The purpose of this study was to examine the effect of liquidity, profitability and solvency of the auditor in providing audit opinions with going concern. Based on the results of the analysis is known that proper regression model used for analysis. By using logistic regression test of this study concluded that: (1) Variables of liquidity in this study consisted of Quick Ratio (QR) and the Banking Ratio (BR). Variable Quick Ratio (QR) does not affect the going concern audit opinion. While liquidity is measured by using the Banking Ratio (BR) did not affect the going concern audit opinion. (2) profitability variables in this study consisted of Return On Assets (ROA) and Interest Margin Loan (IML). Variable Return On Assets (ROA) affect the going concern audit opinion. While profitability is measured using the Interest Margin Loan (IML) does not affect the going concern audit opinion. (3) solvency variables in this study consists of the Capital Ratio (CR) and Adequency Capital Ratio (CAR) does not affect the going concern audit opinion.

Item Type: Article
Uncontrolled Keywords: liquidity, profitability and solvency and going concern audit opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: ?? JurnalAk ??
Depositing User: Fakultas Ekonomi
Date Deposited: 10 Nov 2012 07:59
Last Modified: 10 Nov 2012 08:54
URI: http://eprints.unisbank.ac.id/id/eprint/1238

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