Journal of Accounting and Investment
Vol 11, No 1: January 2010

ANALISIS RASIO KEUANGAN DAN FAKTOR NON KEUANGAN YANGMEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDITGOING CONCERN PADA AUDITEE

Veri Anang Putra (Universitas Muhammadiyah Yogyakarta)
Erni Suryandari (Universitas Muhammadiyah Yogyakarta)

Article Info

Publish Date
10 Feb 2016

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.

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Journal Info
Journal of Accounting and Investment
Website

Abbrev

ai

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...