PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Aria Masdiana Pasaribu Universitas Al-Azhar Medan

Keywords:

Going Concern Auditing Opinion, auditor quality, liquidity, solvability and profitability

Abstract

This research is aimed to emprirically examines the influences of auditor quality, liquidity, solvability and
profitability to the Going Concern Auditing Opinion (GCAO). This research’s populations are16 companies from
sub sektor food and drink companies listed in Bursa Efek Indonesia (BEI) for the year 2011, 2012, and 2013. This
research samples were 15 companies or 45 observation data which had close by purposive sampling. The data which
used is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression. The
result showed that the auditor quality, liquidity and profitability have no significant influence to the going concern
opinion. Whereas the solvability have signifcant influence to the going concern opinion

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Published

2015-08-17