FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

ABSTRACT This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The d...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Icuk Rangga Bawono, Aan Kanivia, Oman Rusmana
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	non-financial factors going concern audit opinion financial ratio nonkeuangan opini audit rasio keuangan Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8910049a8dcb49a7b639647442dee1b1
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:8910049a8dcb49a7b639647442dee1b1
record_format	dspace
spelling	oai:doaj.org-article:8910049a8dcb49a7b639647442dee1b12021-11-06T07:59:43ZFACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION2302-62512477-499510.25273/jap.v10i2.7024https://doaj.org/article/8910049a8dcb49a7b639647442dee1b12021-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/7024https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion. ABSTRAK Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.Icuk Rangga BawonoAan KaniviaOman RusmanaUniversitas PGRI Madiunarticlenon-financial factorsgoing concernaudit opinionfinancial rationonkeuangangoing concernopini auditrasio keuanganEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 2, Pp 87-100 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	non-financial factors going concern audit opinion financial ratio nonkeuangan going concern opini audit rasio keuangan Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	non-financial factors going concern audit opinion financial ratio nonkeuangan going concern opini audit rasio keuangan Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Icuk Rangga Bawono Aan Kanivia Oman Rusmana FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
description	ABSTRACT This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion. ABSTRAK Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.
format	article
author	Icuk Rangga Bawono Aan Kanivia Oman Rusmana
author_facet	Icuk Rangga Bawono Aan Kanivia Oman Rusmana
author_sort	Icuk Rangga Bawono
title	FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
title_short	FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
title_full	FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
title_fullStr	FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
title_full_unstemmed	FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
title_sort	factors affecting the financial and non-financial ratios on going-concern audit opinion
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/8910049a8dcb49a7b639647442dee1b1
work_keys_str_mv	AT icukranggabawono factorsaffectingthefinancialandnonfinancialratiosongoingconcernauditopinion AT aankanivia factorsaffectingthefinancialandnonfinancialratiosongoingconcernauditopinion AT omanrusmana factorsaffectingthefinancialandnonfinancialratiosongoingconcernauditopinion
_version_	1718443808583057408

FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION

Ejemplares similares