PENGARUH LIKUIDITAS DAN FINANCIAL LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA

RAPIAH, RAPIAH (2013) PENGARUH LIKUIDITAS DAN FINANCIAL LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

RAPIAH. The Influences of Liquidity and Financial Leverage Toward Going Concern Audit Opinion at Companies in Indonesian Stock Exchange. Faculty of Economic, State University of Jakarta. 2013 The purposes of this research are to get validity and reliable data or fact about how strong the influences of liquidity and financial leverage toward going concern audit opinion at companies in Indonesian Stock Exchange. This research was conducted over two months from the month of December 2012 to January 2013. This research use method survey with the correlation approach. While the data is gained from financial statement geted from research in the Indonesian Stock Exchange. The research population are the companies they are have negative profit during 2011 years their is registered in the Indonesian Stock Exchange. With total 39 Companies. The sample which is taken by using sample random sampling appropriate Isaac and Michael table with 95% significance level (error 5%) so the total sample are 36 companies. This research proves that the liquidity was statistically significant negative effect with a going concern audit opinion, while the financial leverage was statistically significant positive effect with a going concern audit opinion. Logistic regression partially test showed that the liquidity was statistically significant negative effect with a going concern audit opinion, while the financial leverage was statistically significant positive effect with a going concern audit opinion. The result of chi-square and p-value test showed that all of independent variables was simultaneously significance influence to a going concern audit opinion.

Item Type: Thesis (S1)
Additional Information: Pembimbing I:M. Yasser Arafat, S.E., M.M Pembimbing II:Susi Indriani, M.S.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Pendidikan dan Riset Akuntansi (Education and Reserach of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 04 Jan 2018 12:30
Last Modified: 04 Jan 2018 12:30
URI: http://repository.fe.unj.ac.id/id/eprint/2193

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