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Analisis Pengaruh Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern

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  • , Aminah
  • Pransiska, Deta

Abstract

Seorang auditor bertanggungjawab memberikan peringatan maupun sanksi kepada para pengguna laporan keuangan dalam mempertahankan going concern dimasa yang akan datang yang diatur dalam Pernyataan Standar Akuntansi. Penelitian ini digunakan untuk melihat pengaruh dari rasio likuidity, solvenvy, aktivity dan laverage terhadap penerimaan opini audit going concern. Manufacturing company yang tedaftar di Bursa Efek Indonesia pada tahun 2017-2019 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan sampel yang digunakan dalam penelitian ini. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 69 perusahaan. Analisis statistik deskriftif dan analisis regresi logistik merupakan teknik analisis yang digunakan dalam penelitian ini. Hasil penelitian ini mengemukakan bahwa rasio aktivitytidakberpengaruh terhadap penerimaan opini audit going concern, sedangkan rasio likuidity, solvency dan leverage berpengaruh terhadap penerimaan opini audit going concern.

Suggested Citation

  • , Aminah & Pransiska, Deta, 2021. "Analisis Pengaruh Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern," OSF Preprints u6bj8, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:u6bj8
    DOI: 10.31219/osf.io/u6bj8
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