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  • Pengaruh Rasio Keuangan Dan Prediksi Kebangkrutan Terhadap Oopini Audit Yang Dikeluarkan Auditor Loh Wenny Setiawati Sukrisno Agoes

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    Arimbi Aprillia Sukandi
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    1) The study examines the relationship between financial ratios, bankruptcy prediction, and the audit opinions issued by auditors using data from 330 manufacturing companies listed on the Jakarta Stock Exchange from 1997 to 2001. 2) The results show that financial ratios are associated with bankruptcy prediction and can be used as indicators of bankruptcy. Financial ratios and bankruptcy prediction influence the audit opinions issued by auditors, except for cash flow ratios which are a relatively new addition to financial statements. 3) The study aims to empirically analyze these relationships and the factors auditors consider when issuing opinions, particularly regarding a firm's ability to continue as a going concern.

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    1) The study examines the relationship between financial ratios, bankruptcy prediction, and the audit opinions issued by auditors using data from 330 manufacturing companies listed on the Jakarta Stock Exchange from 1997 to 2001. 2) The results show that financial ratios are associated with bankruptcy prediction and can be used as indicators of bankruptcy. Financial ratios and bankruptcy prediction influence the audit opinions issued by auditors, except for cash flow ratios which are a relatively new addition to financial statements. 3) The study aims to empirically analyze these relationships and the factors auditors consider when issuing opinions, particularly regarding a firm's ability to continue as a going concern.

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    9 views1 page

    Pengaruh Rasio Keuangan Dan Prediksi Kebangkrutan Terhadap Oopini Audit Yang Dikeluarkan Auditor Loh Wenny Setiawati Sukrisno Agoes

    Uploaded by

    Arimbi Aprillia Sukandi
    1) The study examines the relationship between financial ratios, bankruptcy prediction, and the audit opinions issued by auditors using data from 330 manufacturing companies listed on the Jakarta Stock Exchange from 1997 to 2001. 2) The results show that financial ratios are associated with bankruptcy prediction and can be used as indicators of bankruptcy. Financial ratios and bankruptcy prediction influence the audit opinions issued by auditors, except for cash flow ratios which are a relatively new addition to financial statements. 3) The study aims to empirically analyze these relationships and the factors auditors consider when issuing opinions, particularly regarding a firm's ability to continue as a going concern.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
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    PENGARUH RASIO KEUANGAN DAN PREDIKSI KEBANGKRUTAN TERHADAP OOPINI AUDIT YANG DIKELUARKAN AUDITOR Loh Wenny Setiawati

    Staf Pengajar Fakultas Ekonomi Universitas Tarumanegara

    Sukrisno Agoes
    Staf Pengajar Fakultas Ekonomi Universitas Tarumanagara

    The objective of this study is to empirically examine the association between Financial Ratios and Bankruptcy Prediction, as well as the influence of Financial Ratios and Bankruptcy Prediction to the opinion that will be issued by auditor, by looking the aspects that should be considered before the issuance of audit opinion, especially about a firms ability to continue as a going concern. The resulting sample consists of 330 firms from manufacture companies that listed in Jakarta Stock Exchange from 1997 until 2001 by using the univariate and multivariate Logistic Regression Model with SPSS (Statistical Package for Social Sciences) Programme version 11.5. The empirical results show that there is an association Financial Ratios and Bankruptcy Prediction because Financial Ratios can be used as an indicator for bankruptcy (Altman 1968), also there is an influence for Financial Ration (Profitability,Solvability, and Liquidity) and Bankruptcy Prediction (Altmans Z-Score Model) it the audit opinion that will be issued by the auditor, except for the Cash Flow Ratios, because of the Cash Flow Statement is relative new variable in the Financial Statement (1 January 1995). Key words:
    Financial Ratios, Bankruptcy Prediction, and Audit Opinion

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