PENGARUH KUALITAS AUDIT, PERTUMBUHAN PERUSAHAAN, LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2013

Dewi, Ratna Sari and Sri, Wahyuni (2014) PENGARUH KUALITAS AUDIT, PERTUMBUHAN PERUSAHAAN, LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2013. ARTIKEL JURNAL.

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Abstract

This research was aimed at analyzing the effect of audit quality, the company growth, liquidity and solvabilitas toward the audit opinion of going concern. The population of the research was the manufacture companies enlisted in Indonesia Stock Exchange (BEI) in 2011-2013 consisting of 148 companies. The technique of sampling method was purposive sampling that resulted 92 companies. The data analysis method was Bay descriptive analysis Alt logistic regression analysis. The purpose of this research showed that the audit quality affected significanly positif, the company growth affected signifianly negative, liquidity ratio affected significanly negative dan solvability ratio affected significanly positive toward audit opinion of going concern.

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