PENGARUH LAPORAN KEUANGAN TERHADAP GOING CONCERN PERUSAHAAN MANUFAKTUR TAHUN 2008 - 2009

MAHARDIKHA Z, ELFIRA RIA (2012) PENGARUH LAPORAN KEUANGAN TERHADAP GOING CONCERN PERUSAHAAN MANUFAKTUR TAHUN 2008 - 2009. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ELFIRA RIA MAHARDIKHA Z. The Financial Report Towards The Going Concern of Manufacturing Company of The Year 2008 – 2009. Fakulty of Economic State University of Jakarta. 2012. This research is aimed to describe the giving of the audit opinion of this going concern by auditor to auditee, the company liquidity auditor which is applied by company, and to test the influence of auditor’s liquidity and quality ratio influence towards the going concern audit of manufacturing company which is registered at Indonesia Stock Exchange during the period 2008 – 2009. This sample is taken with purposive sampling technique namely the sample taking is in accordance with the criteria which is determined by the writer author from the criteria which is determined, 30 manufacturing companies with 60 observation as research sample. This research applies document registration technique whereas data analysis method applies descriptive statistics analysis and logistics regression. The descriptive results shows that (1) about 24 or 40% of auditee accept the going concern of audit opinion and 36 or 40% of auditee do not accept the going concern of audit opinion. (2) the highest average liquidity ratio which is proxy into ratio current owned by PT. Astra International, Tbk namely 11,87%, whereas the lowest average ratio current owned by PT. Adhi Candra Automotive, Tbk namely 2,58%. (3) about 26 or 43,3% of auditee applies public accountant of office of big scale (Big Four) and about 34 or 56,7% of auditee uses public accountant office of small scale (Non Big Four). Whereas the found logistics regression analysis results is shown from Wald Test results, liquidity variable coefficient value which is proxid the current ratio is 5,006 with p-value is 0,025 and Wald Test value form quality variable coefficient is proxy public into public accountant (Big Four), and small scale (Non Big Four) of to 4,009 with p-value of 0,045. The results shows that ratio current variable as well as auditor’s quality variable has positive and significant influence towards the going concern of audit opinion.

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