Analisis Penilaian Going Concern Perusahaan dan Opini Audit oleh Kap Big Four Dengan Kap Non Big Four (Studi pada Emiten di Bursa Efek Indonesia)  

Oleh:

Amilin ; Indrawan, Ady

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekonomi: Analisis ilmiah ekonomi, manajemen, keuangan dan akuntansi vol. 18 no. 2 (Sep. 2008), page 72-83.
Topik: Audit Opinion; Quality of Accountant Public Firms; Going Concern

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ140 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this research is to analyze whether any differences of between big four Accountant Public Firms and non big Four Accountant Public Firms in opinion audit suggestion at corporate going concern assessment with considering financial ratio at profitability, leverage and liquidity. The research used logistic binary regression of statistic method therefore dependent variable are dicotomy variable (two groups) or binary variable. This method used in wald test method with significant rate 0,05 (? 5%). Research at corporate listed (Emiten) in Indonesia Stock Exchange (BEI) with method purposive sampling and random sampling. 100 total sample used in this research and separated to 50 corporate audited by big four Accountant Public Firms and 50 corporate audited by non big four Accountant Public Firms. Data analyzed results by logistic binary regression and showed no differences of corporate going concern assessment with financial ratio of profitability, leverage, and liquidity by big four Accountant Public Firms and non big four Accountant Public Firms. The results achieved through wald test and showed for quality of public accountant (kuadit): wald test = 0,29, P-value = 0.864, profitability (profit): wald test = 3.770, P-value = 0.052, leverage (lev): wald test = 0.013, P-value = 0.911, and liquidity (liquid): wald test = 719, P-value = 0.081. That results showed no significant results indeed for P-value over 0,05 (? > 0,05) therefore no differences.

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