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|Title: ||Effect Of Liquidity, Solvency, Quality Audit, Audit Opinion Prior Years, Company’s Growth, Managerial Ownership And Institutional Acceptance Of Going Concern Opinion|
|Authors: ||Handari Rahmiyati, Zuwinda|
|Issue Date: ||5-May-2012|
|Abstract: ||Increasing competition requires companies to set the right strategy in order to
survive. If the company can’t survive then it would quickly go bankrupt.
Therefore the company seeks to maintain the continuity of his life (going
concern). Company's survival is always connected with the ability of management
to manage the company. If management is poor in its management, it will affect
the financial statements that cause the auditor issued a going concern opinion.
This study aims is to test empirically the effect using with current liquidity and
solvency ratio using with total debt to total assets ratio, quality audit, the audit
opinion the previous year, growth companies that using with sale growth ratio,
managerial and institutional ownership that may affect receiving going concern
audit opinion on the manufacturing companies listed on the Stock Exchange.
The population of this study is a manufacturing company listed on the Indonesia
Stock Exchange (BEI) in the period 2008-2010. Samples from this study there are
23 manufacturing companies that can be downloaded through the website
www.idx.co.id for 3 periods of sampling method is purposive sampling decision.
Dependent variable using nominal data in the form of the Going Concern Audit
Opinion (GCAO) categorized 1, and Non-Going Concern Audit Opinion
(NGCAO) categorized 0.
The results of studies using logistic regression test showed that there were 31
companies that received going-concern audit opinion for 87.1% and the remaining
38 companies to receive non going-concern opinion by 94.7%. Testing is in the
can that of the 7 variables just prior year's audit opinion variables are significantly
influence the acceptance of going-concern audit opinion.|
|Appears in Collections:||E-Journal Ekonomi|
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