JRAA Vol.1 No.3, Nov 2014 EFEK PERTUMBUHAN PERUSAHAAN DAN LIKUIDITAS  TERHADAP OPINI AUDIT GOING CONCERN:

Destya Emilia Putri Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jakarta; Ni Putu Eka Widiastuti Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jakarta

Destya Emilia Putri Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jakarta
Ni Putu Eka Widiastuti Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Jakarta

Keywords: Company’s Growth, Liquidty, Going Concern Opinion

Abstract

This research was to analyze and to obtain empirical evidences on the relationship between financial ratios (liquidity, and Company’s growth) with The Going concern opinion. The population in this research was manufacturing companies listed at Bursa Efek Indonesia from 2007-2012, the sampling was conducted by purposive sampling method, by criteria of the samples were companies had negative net income after tax at least three period of financial statement. Collecting data was conducted by documentation and literature study wich was the data that used in this research was audited financial statements that published by manufacturing companies.It was gained sample amount of 90 companies. The analysis technique used here was logistic regression and hypothesis test using t-statistic and f-statistic. The results indicate that grow sales was non-significantly affect on the acceptence of going concern audite opinion. On the other hand, liquidity was significantly affects the acceptance of going concern audite opinion.