Pengaruh Profitabilitas dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

Authors

  • Kharina Windi Yohana Sari Universitas Pamulang
  • Endang Ruhiyat Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v4i1.142

Keywords:

Audit Opinion, Going Concern Going Concern Audit Opinion, Profitability, Return on Assets

Abstract


This study aims to obtain empirical evidence about the effect of profitability on a
going concern audit opinion, the effect of prior year's audit opinion on going
concern audit opinion, as well as the simultaneous influence profitability and
prior year's audit opinion on going concern audit opinion. Measurement
indicators of profitability is return on assets, whereas the previous year's audit
opinion and going concern audit opinion is measured by a dummy variable. The
sample in this research are 21 companies listed on the Stock Exchange during the
fourth period of the study (2011-2014) thus obtained samples of data representing
84 years of research. The research data in the form of financial statements
audited by independent auditors obtained from the official website of the Stock
Exchange www.idx.com. Sampling method used is purposive sampling method of
obtaining samples based on certain criteria. Hypothesis testing is done by using
logistic regression analysis of the data for the dependent variable and one
independent variable in the study is a dichotomy. The data collected, then
processed using an application program SPSS 22.0 for Windows. Based on the
results of testing the hypothesis of the obtained evidence that profitability has no
significant negative effect on going concern audit opinion, while the previous year's audit opinion in a positive significant effect on the going concern audit
opinion. Simultaneous hypothesis testing showed that the profitability and the
prior year's audit opinion is jointly significant effect tehadap going concern audit
opinion.

Published

2017-03-22

Issue

Vol. 4 No. 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

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