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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 5, November 2013, Hlm.55-72

FAKTOR-FAKTOR YANG MEMPENGARUHI UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

MERISKA FEBRIANTY

STIE Trisakti
meriska@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN

ABSTRACT:

The purpose of this research is to obtain empirical evidence about the influence of return on assets, quick ratio, company’s growth, prior year audit opinion, current ratio, debt to equity, and debt to total assets of the company on acceptance of unqualified opinion with modified paragraph going concern. This research uses manufacturing and non-manufacturing companies listed in Indonesia Stock Exchange between 2008 to 2011 as the population. Research samples are companies selected by purposive sampling method. This research also uses a binary logistic regression of IBM SPSS Statistics 20 program. The result of this research is that the prior year audit opinion and debt to total assets have a positive correlation and significantly on acceptance of unqualified opinion with modified paragraph going concern while return on assets, quick ratio, company’s growth, current ratio, and debt to equity of the company don’t have an influence on acceptance of unqualified opinion with modified paragraph going concern.

Keyword :Profitability, Liquidity, Company’s Growth, Solvability, Prior Year Audit Opinion, and Unqualified Opinion with Modified Paragraph Going Concern
 
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