文章基本信息

标题：PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
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作者：Cornellie Tria Simanjuntak ; Sri Rejeki Saulina Hutasoit ; Eva Simamora 等
期刊名称：E-Jurnal Ekonomi dan Bisnis Universitas Udayana
出版年度：2020
卷号：9
期号：8
页码：729-760
DOI：10.24843/EEB.2020.v09.i08.p03
出版社：E-Jurnal Ekonomi dan Bisnis Universitas Udayana
摘要：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.