E-JURNAL AKUNTANSI
Vol 11 No 3 (2015)

PENGARUH SIZE, PROFITABILITAS, LOAN TO DEPOSIT RATIO, DAN KECUKUPAN MODAL TERHADAP OPINI AUDIT GOING CONCERN

Ni Wayan Surya Handhayani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Budiartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
02 Jul 2015

Abstract

Survival (going concern) an attempt is always associated with job performance has been achieved by the management company that is presented in the form of financial statements. This research aims to reexamine the effect of firm size, profitability, loan to deposit ratio, and capital adequacy of the going-concern audit opinion on the banking industry listed in Indonesia Stock Exchange. This research used 21 banking companies listed on the Stock Exchange from 2009 to 2012. Samples were obtained by purposive sampling. Data were analyzed using logistic regression analysis to determine whether or not the effect of firm size, profitability, loan to deposit ratio, and capital adequacy of the going concern audit opinion. The results of hypothesis testing, indicate that company size, profitability and credit growth has a negative relationship and there is no effect on the going concern audit opinion. The results of this research also showed that the capital adequacy does not affect the going concern audit opinion

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...