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ABSTRACT
Berlian Camelia Tryna Gustyus. Factors that Affect the Going Concern Audit
Opinion (Survey on Infrastructure, Utility and Transportation Company Listed on BEI in 2003-2012). Thesis. Magister of Economics Science, Faculty of Economics and Business, Padjadjaran University, Bandung. 2014.
The purpose of this research is providing empirical evidence about liquidity, solvency, profitability, market capital, activity, firm size and firm growth which influence the going concern audit opinion in infrastructure, utility and transportation company listed on Indonesian Stock Exchange (IDX) since 2003-2012. Logistic regression is the statistical method which is used in this research. The analysis of logistic regression shows that solvency, profitability and activity influence going concern audit opinion. Meanwhile, liquidity, market capital, firm size and firm growth is not influence going concern audit opinion significantly.
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ABSTRAK
Berlian Camelia Tryna Gustyus. Faktor-Faktor yang Mempengaruhi Opini Audit
Going Concern (Survei pada Perusahaan Infrastruktur, Utilitas dan Transportasi
yang Terdaftar di BEI tahun 2003-2012). Tesis. Program Studi Magister Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis. Universitas Padjadjaran, Bandung. 2014. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai likuiditas, solvabilitas, profitabilitas, uji pasar, aktifitas, ukuran perusahaan dan pertumbuhan perusahaan yang mempengaruhi opini audit going concern pada perusahan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2003-2012. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah regresi logistik. Hasil model penelitian regresi logistik menunjukkan bahwa solvabilitas, profitabilitas dan aktifitas berpengaruh terhadap penerimaan opini audit going concern. Sedangkan likuiditas, uji pasar, ukuran perusahaan dan pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern.
