Pengaruh Analisis Rasio Likuiditas Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada PT. X Di Sudirman, Jakarta Selatan)

Nur Alfia Laila Safitri, . and Holiawati, . (2014) Pengaruh Analisis Rasio Likuiditas Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada PT. X Di Sudirman, Jakarta Selatan). Jurnal Ilmiah Akuntansi Universitas Pamulang, 2 (4). pp. 392-413. ISSN 2339-0867

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Abstract

The purpose of this research is to determine the effect of liquidity ratio analysis and the previous year's audit opinion on going-concern audit opinion in the PT. X.The research methods used in this research is quantitative descriptive. The sample usedis the Independent Auditor's Report PT. Xperiod 1995-2013.Data collection techniques doing by interviews,observation and also the literature surveys. Based on the analysis ofthe research, analysis ofthe liquidity ratio has asignificant value 0.311>0.05 and valued of β coefficient is -0.321. It means there isno significant negative effecton the going-concern audit opinion,so Ha1 rejected and Ho1 accepted. For the previous year's audit opini on has a significant effect because its significance value is 0.020<0.05. While the value of β coefficient has positive 2,889.So the hypothesis of Ha2 accepted Ho2 rejected. Keywords: Liquidity Ratio Anlysis, The Previous Year's Audit Opinion and Going ConcernAudit Opinion

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 21 Dec 2015 13:35
Last Modified: 22 Dec 2015 09:14
URI: http://eprints.unpam.ac.id/id/eprint/951

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