Pengaruh Profitabilitas, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur yang Terdaftar Pada Bursa Efek Indonesia)

Endra Arma - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aimed to test and prove empirical evidence of: 1) The effect of profitability with the acceptance of going concern audit opinion, 2) The effect of liquidity with the acceptance of going concern audit opinion, 3) The effect of corporation growth with the acceptance of going concern audit opinion. The type of this research is classified as causative research. The population in this study was manufacture corporation which listed in Indonesia Stock Exchange at 2008-2011. The sample was selected by using purposive sampling method. The data was analyzed by using logistic regression analysis. The results of statistical test proved that: 1) The profitability has a significant negative effect to the acceptance of going concern audit opinion. 2) The liquidity has a significant negative effect to the the acceptance of going concern audit opinion. 3) The corporation growth has a significant negative effect to the the acceptance of going concern audit opinion.This study suggested: 1) For the next researchers should be using index ratio and size with internasional standard. 2). Enlarge the sample by using all corporation which listed in Indonesia Stock Exchange. 3) For the next researchers can prolong the time-range of research to get more varian of sample.

Key words: Profitability, Liquidity, Corporation Growth, Acceptance Of Going Concern Audit Opinion.


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References


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