| dc.contributor |
|
|
| dc.creator |
Hadi, Kukuh Kurnia |
|
| dc.creator |
Gunawan, Hendra |
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| dc.creator |
Utomo, Harlianto |
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| dc.date |
2015-02-08 |
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| dc.date.accessioned |
2019-09-12T07:04:37Z |
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| dc.date.available |
2019-09-12T07:04:37Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/746 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24420 |
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| dc.description |
ABSTRACT This study aimed to determine the effect of liquidity, solvency and bankruptcy prediction model (Altman Z-Score) against the going-concern audit opinion. Liquidity is measured by calculating the current ratio which is the ratio of current assets to current liabilities. Solvency is measured by calculating the ratio of debt to assets that total debt to total assets. Bankruptcy prediction model used in this research framework is a model of the Altman Z-Score popularized by Edward I Altman. The sample in this study was 24 manufacturing companies listed in Indonesia Stock Exchange (IDX) that meet the criteria that the study sample had a complete annual report for the period 2010-2012. Hypothesis testing using logistic regression models with SPSS 20.0. The results show that liquidity does not significantly influence the going-concern audit opinion shown by the findings in the field such as court decisions, changes in KAP and repeated losses into consideration in the disclosure of going concern audit opinion, solvency and bankruptcy prediction model significantly influence the audit opinion going concern and jointly liquidity, solvency and bankruptcy prediction models predict a significant influence in the going-concern audit opinion. Keywords: Liquidity, Solvency, Z-Score, Going Concern Audit Opinion ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan model prediksi kebangkrutan (Altman Z-Score) terhadap penerimaan opini audit going concern. Likuiditas yang diukur dengan menghitung current ratio yaitu perbandingan aktiva lancar dengan kewajiban lancar. Solvabilitas diukur dengan menghitung debt to assets yaitu perbandingan total utang dengan total aset . Model prediksi kebangkrutan yang digunakan dalam kerangka penelitian ini adalah model Altman Z-Score yang dipopulerkan oleh Edward I Altman. Sampel dalam penelitian ini adalah 24 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) yang memenuhi kriteria sampel penelitian yaitu memiliki laporan tahunan yang lengkap selama periode 2010-2012. Pengujian hipotesis menggunakan model regresi logistik dengan SPSS 20.0. Hasil pengujian menunjukkan bahwa likuiditas tidak berpengaruh signifikan terhadap penerimaan opini audit going concern ditunjukan dengan temuan dilapangan seperti putusan pengadilan, pergantian KAP dan kerugian berulang-ulang menjadi pertimbangan dalam pengungkapan opini audit going concern, solvabilitas dan model prediksi kebangkrutan berpengaruh signifikan terhadap penerimaan opini audit going concern dan secara bersama-sama likuiditas, solvabilitas dan model prediksi kebangkrutan berpengaruh secara signifikan dalam memprediksi opini audit going concern. Kata Kunci : Likuiditas, Solvabilitas, Z-Score, Opini Audit Going Concern |
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| dc.format |
application/pdf |
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| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/746/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 294-303 |
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| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 294-303 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi, Ekonomi dan Bisnis |
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| dc.subject |
Likuiditas, Solvabilitas, Z-Score, Opini Audit Going Concern |
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| dc.title |
PENGARUH LIKUIDITAS SOLVABILITAS DAN MODEL PREDIKISI KEBANGKRUTAN (Altman Z-Score) TERHADAP PEMBERIAN OPINI GOING GONCERN |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
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