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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Sri Rejeki Saulina Hutasoit
Fakultas Ekonomi Universitas Prima Indonesia (UNPRI),Medan,Indonesia
Economics, Econometrics & Finance Education

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PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Cornellie Tria Simanjuntak; Sri Rejeki Saulina Hutasoit; Eva Simamora; Keumala Hayati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.781 KB) | DOI: 10.24843/EEB.2020.v09.i08.p03

Abstract

The contribution of financial ratios in the audit results of financial statements does not fully explain the actual condition of the company so this study adds non-financial factors in explaining the viability of the company (Going Concern). This research analyzes empirical evidence of financial and non-financial factors towards going concern audit opinion. With a population of 141 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique method is purposive sampling of 60 samples. The method of data analysis uses logistic regression models. Hypothesis testing results: (1) leverage ratios, (2) client tenure audit, (3) oppinion shopping and (4) KAP reputation have a positive influence or outcome on our research dependent variables 3 Financial factors and 1 Non-financial factors of this study do not give results that affect or negatively affect the dependent variable of our study.
Co-Authors Cornellie Tria Simanjuntak Eva Simamora Keumala Hayati