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All Journal Jurnal Bisnis dan Ekonomi JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Bulletin of Electrical Engineering and Informatics El Dinar JURNAL ILMIAH MANAJEMEN & BISNIS The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER JUSIFO : Jurnal Sistem Informasi Jurnas Nasional Teknologi dan Sistem Informasi Monex: Journal of Accounting Research Sistemasi: Jurnal Sistem Informasi JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Kurios JURTEKSI JABE (Journal of Applied Business and Economic) EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Manajemen Dirgantara JASF (Journal of Accounting and Strategic Finance) JUKANTI (Jurnal Pendidikan Teknologi Informasi) Jurnal Teknologi Dan Sistem Informasi Bisnis The Indonesian Journal of Accounting Research JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Teknologi Informatika dan Komputer Intervensi Komunitas: Jurnal Pengabdian Masyarakat Unri Conference Series: Community Engagement Perspektif Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia KLIK: Kajian Ilmiah Informatika dan Komputer Jurnal Abdimas Kartika Wijayakusuma Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Manado (JAIM) Warta LPM Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Akuntansi
Evi Maria
Universitas Kristen Satya Wacana
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Journal : El Dinar

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ANALISIS OPINI AUDIT GOING CONCERN: PREDIKSI KEBANGKRUTAN, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN YANG GO PUBLIC DI BEI Nursasi, Enggar; Maria, Evi
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 1, No 02 (2013): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.498 KB) | DOI: 10.18860/ed.v1i02.2524

Abstract

The purpose of this study to prove whether banks and finance companies that go public on the Stock Exchange for the period 2009–2011 with the reception an unqualified opinion with an explanatory paragraph going concern enterprise, influenced by the prediction of bankruptcy , the low value of the company‘s leverage ratio , which means assets owned more slightly compared with corporate debt and falling growth. The data used are secondary data from financial reports issued by independent auditors. In this study , there are two variables is the dependent variable in the form of going concern audit opinion and independent variables such as bankruptcy prediction , leverage and growth companies. Sample criteria are banking and finance company that is consistently in IDX listings from 2009 to 2011, which contained the independent auditor’s report on the financial statements of the company respectively . Data analysis was performed using a hypothesis test with Partial Least Square (PLS) by reason of the samples in this study was very small (N = 15) , the data are not normally distributed and independent variables (going concern opinion) has a nominal size scale. The analysis shows that significant bankruptcy prediction variables, the variable Leverage and Growth Company insignificant. With these results it can be said that the hypothesis is accepted ie Bankruptcy Prediction affect the provision of Going Concern Audit Opinion. Hypothesis 2 and 3 are not accepted, the Company’s Leverage and Growth does not affect the provision of Going Concern Audit Opinion .  
Co-Authors A Halim Abdul Halim ach baihaki Adhitya Julianto Adriyanto Juliastomo Gundo Adventien, Irene Puspa Afifah Rismayanti Agus Supratikno Aji Andana Alexander Winandhito Adi Andana, Aji Anjellita Tessalonika Langi Arthur, Christian Azizah Nur Khairunnisa Bella Meihana Bithia Insoraki Rumabar Christ Rudianto Cikita Dasty Sirait, Grace Priskila Daneva Salsabila Nawangsari Deasy Carolina Dewi Sinto Dhea Eucharisty Lumenta Diana Br Sihite Djoko Murdono Dwi Danesty Deccasari Eden Renold Mintje Eko Sediyono Eko Suwardi Ekslesia, Ranti Enggar Nursasi Eric Bintang Pangentasan Ericson Malau Erwien Christianto Fauziah, Satya Febrianti Kartika Ningrum Gabriella Natalie Grace Persulessy Handayani, Rima Hanna Prillysca Chernovita Ikmaliyah, Erika Imelda Retno Putri Widia Ningrum Inggil Setyo Nugroho Irwan Sembiring Ita Puji Lestari Izak Yohan Matriks Lattu Jaya Mahendra, Aldo Joko Siswanto Kadarusman . Kartika Dian Pertiwi Kezia Nadia Putri Martinus Klarista Dwi Chintya Kristoko Dwi Hartomo Kurnia Wirawan, Dennis Kwee Mey Linda Lole Laurencia Cristine Tarika Malioy, Rimes Jopmorestho Mandi’, Darmayanti Marcelino Adi Putra Martin Setyawan Miharjo, Setiyono Muhamad Andrian Afifi Muhammad Luthfan Muhammad Rizky Pribadi Muhammad Sultan Al-Zukhruf Ndina, Fransiska Tanggu Nofa Safitri Novita Setyaningrum, Nola Penidas Fodinggo Tanaem Purwanto Purwanto - Purwanto Purwanto Purwanto Purwanto Purwanto Putri Tolampi, Caroline Christine R. Suharyadi Rahmania Argita Dwijayanti Ridlo Feizzati Rozzag Kristanto Rini Kartika Hudiono Rizaldi, Alexander Samuel Brian Nanda Sekar Ayu Diah Pitaloka Sekar Widhiyaningrum Septi Dhian Pramesti Sherly Toding Sri Winarso Martyas Edi Sri Yulianto Joko Prasetyo Suharyadi Sumiati Arta Dewi Suryasatria Trihadaru Sutarto Wijono Teguh Wahyono Tri Harjani Ulfa Idayati Untung Rahardja Widhiyaningrum, Sekar William Frederick Worotikan Zulfa Alya Fadilla