Authors:

Cornellie Tria Simanjuntak, Sri Rejeki Saulina Hutasoit, Eva Simamora, Keumala Hayati

Abstract:

“The contribution of financial ratios in the audit results of financial statements does not fully explain the actual condition of the company so this study adds non-financial factors in explaining the viability of the company (Going Concern). This research analyzes empirical evidence of financial and non-financial factors towards going concern audit opinion. With a population of 141 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique method is purposive sampling of 60 samples. The method of data analysis uses logistic regression models. Hypothesis testing results: (1) leverage ratios, (2) client tenure audit, (3) oppinion shopping and (4) KAP reputation have a positive influence or outcome on our research dependent variables 3 Financial factors and 1 Non-financial factors of this study do not give results that affect or negatively affect the dependent variable of our study.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-62612

Published

2020-08-29

How To Cite

SIMANJUNTAK, Cornellie Tria et al. PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 729-760, aug. 2020. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/62612. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2020.v09.i08.p03.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.09.NO.08.TAHUN 2020

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License