ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Abstract

This purpose ofthe research to improved empirical influence current ratio, return on assets, size, qualityauditorsandmanagerialownershipon thegoing-concern auditopinion. The research have  used41companies listedin Indonesia Stock Exchange. The sampling processis donebyusing apurposivesamplingmethod. Type ofdata usedissecondary dataobtainedthroughpublished financial statementsthrough theIndonesianCapitalMarketDirectoryandwww.idx.co.id.ofDatawereusedfromthe year2008 - 2011Inthis study, thetwogroups ofvariables. The firstis theindependentvariableand consistsofcurrent ratio, return on assets, size, qualityauditors, andmanagerialownership. The secondisthe dependentvariableis thegoing-concernauditopinion. The process ofhypothesis testingis done byusing themethod ofquantitativeanalysisusingbinary logisticregression model. Based onthe results ofhypothesis testingfoundthatcurrentratio, return on assets, firm size, qualityandmanagerialownershipdoes notsignificantly influence thegoing concern audit opiniononcompanies listedin Indonesia Stock Exchange.

Keyword          Current Ratio, ProfitabilityandGoing ConcernAuditOpinion