The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017)
Abstract views: 591
,
pdf downloads: 453
Keywords:
Going concern audit opinion, company growth, return on assets, leverage and previous year's audit opinion
Abstract
The purpose of this study is to empirically examine the effect of several financial ratios on going-concern audit opinions. The factors tested in this study are company growth, return on assets, leverage and the previous year's audit opinion as independent variables, while going concern audit opinion as the dependent variable. The data used in this study is secondary data with the sampling method used is the purposive sampling method. This study uses 28 samples of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. The analytical tool used is panel data logistic regression analysis and processed with Eviews 9.0. The test results show that the previous year's audit opinion has no effect on going concern audit opinion, while company growth, return on assets, and leverage have no effect on going concern audit opinion.
Downloads
Download data is not yet available.
References
Afiffudin. Dasar – dasar Manajemen. Alfabeta, Bandung, 2014.
Ghozali, Imam. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Badan Penerbit Universitas Diponegoro. Semarang. 2013.
Hasibuan, Malayu. Manajemen Sumber Daya Manusia (Edisi Revisi). PT Bumi Aksara, Jakarta, 2017.
Leonardo, Edrick dan Andreani, Fransisca. 2015. Pengaruh Pemberian Kompensasi Terhadap Kinerja karyawan Pada PT Kopanitia. Surabaya, Universitas Kristen Petra.
Liaanjani, D., & Sutikno, S. (2021). Restructuring As An Effort To Reduce The Impact Of Problem Financing On Griya Ib Hasanah Produc: Restrukturisasi Sebagai Upaya Mengurangi Dampak Pembiayaan Bermasalah Pada Produk Griya Ib Hasanah. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 44-51. https://doi.org/10.30656/jkk.v1i1.3969
Martoyo, Susilo. Manajemen Sumber Daya Manusia. BPFE-YOGYAKARTA, 2015.
Prahiawan, Wawan. 2014. Pengaruh Motivasi Intrinstik dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Intimas Lestari Nusantara. Banten, Universitas Sultan Ageng Tirtayasa.
Rivai, Veithzal, dan Sagala, Jauvani, Ella. Manajemen Sumber Daya Manusia untuk Perusahaan. PT RajaGrafindo Persada, Jakarta, 2013.
Rahma Dewi, W. (2021). Management of Risk Management on Banking Financial Performance. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 52-64. https://doi.org/10.30656/jkk.v1i1.3999
Ramadani, M. R. M. (2021). Analisis Fundamental, Deviden, Overconfidence Dan Promosi Terhadap Keputusan Investasi Di Pasar Modal. Jurnal Ekonomi Vokasi, 4(2), 54-65.
Ramadani, M., & Sutikno, S. (2021). Commitment Of Small Business Actors To Shopee Online Consumers. Primanomics : Jurnal Ekonomi & Bisnis, 19(3), 91-100. doi:10.31253/pe.v19i3.638
Saputera, D. (2021). Risk Management in Gaining Profitability of Banking Companies . Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 26-43. https://doi.org/10.30656/jkk.v1i1.3998
Sidanti, Henny. 2015. Pengaruh Lingkungan Kerja, Disiplim Kerja, dan Motivasi Kerja Terhadap Kinerja Pegawai Negeri Sipil di Sekretariat DPRD Kabupaten madiun. Madiun : STIE Dharma Iswara Madiun.
Sudaryono. Pengantar Manajemen: Teori dan Kasus. PT Buku Seru, Jakarta, 2017.
Sugiyono. Metode Penelitian Kuantitaif, Kualitatif, dan R&D. CV Alfabeta, Bandung, 2016.
Sutikno, S. (2022). Marketing Of Bank Products Through Entrepreneurship Training And Credit Financing For Entrepreneurs Students. Journal of Management Science (JMAS), 5(1), 1-4. https://doi.org/10.35335/jmas.v5i1.124
Sutikno, S., Nursaman, N., & Muliyat, M. (2022). The Role Of Digital Banking In Taking The Opportunities And Challenges Of Sharia Banks In The Digital Era. Journal of Management Science (JMAS), 5(1), 27-30. https://doi.org/10.35335/jmas.v5i1.125
Sutikno, S. (2020). Analisis Kesadaran Merek, Persepsi Kualitas Dan Assosiasi Merek Terhadap Keputusan Pembelian (Studi Kasus Pada Pelanggan CS Finance Cabang Tangerang). Jurnal Ekonomi Vokasi , 3 (1), 49-65.
Sutikno, S. (2020, November). Fenomena Kesadaran Merek Dan Persepsi Kualitas Terhadap Keputusan Pembelian Kendaraan Secara Kredit Di Masa Covid-19. In Proseding Seminar Nasional Akuntansi (Vol. 3, No. 1).
Sutikno, S., & Irwani Abdullah, N. (2021). The Impact of Islamic Banks in Financing MSMEs in Serang City : Dampak Bank Syariah Dalam Pembiayaan Umkm Di Kota Serang. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 14-25. https://doi.org/10.30656/jkk.v1i1.3965
Sutikno, S., & Kuruppuarachchi, D. (2021). Finance Technology as a Solution to Get Capital for Small Business Today: Teknologi Finance Sebagai Solusi Mendapatkan Modal Bagi Usaha Kecil Saat Ini. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 1-13. https://doi.org/10.30656/jkk.v1i1.3964
Sutikno, S., & Suhartini, S. (2020). Price Strategies And Promotions Which E-Commerce Does In Sales. Primanomik: Jurnal Ekonomi & Bisnis , 18 (3), 113-124. doi:10.31253/pe.v18i3.399
Sujarweni, V. Wiratna. 2014. Metodelogi Penelitian. Yogyakarta : Pustaka Baru Press.
Setiawan, Ferry. 2013. Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada CV. Berkat Anugerah. Bali, Universitas Udayana.
Tim Penyusun Fakultas Ekonomi Dan Bisnis Univestitas Muhammadiyah Tangerang, 2016. Pedoman Penulisan Skripsi, Tangerang.
Umam, Khaerul. Manajemen Organisasi. CV Pustaka Setia, Bandung, 2015.
Wibowo, Manajemen Kinerja-Edisi Kelima. Pt. RajaGrafindo Persada, Jakarta, 2016
Ghozali, Imam. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Badan Penerbit Universitas Diponegoro. Semarang. 2013.
Hasibuan, Malayu. Manajemen Sumber Daya Manusia (Edisi Revisi). PT Bumi Aksara, Jakarta, 2017.
Leonardo, Edrick dan Andreani, Fransisca. 2015. Pengaruh Pemberian Kompensasi Terhadap Kinerja karyawan Pada PT Kopanitia. Surabaya, Universitas Kristen Petra.
Liaanjani, D., & Sutikno, S. (2021). Restructuring As An Effort To Reduce The Impact Of Problem Financing On Griya Ib Hasanah Produc: Restrukturisasi Sebagai Upaya Mengurangi Dampak Pembiayaan Bermasalah Pada Produk Griya Ib Hasanah. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 44-51. https://doi.org/10.30656/jkk.v1i1.3969
Martoyo, Susilo. Manajemen Sumber Daya Manusia. BPFE-YOGYAKARTA, 2015.
Prahiawan, Wawan. 2014. Pengaruh Motivasi Intrinstik dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Intimas Lestari Nusantara. Banten, Universitas Sultan Ageng Tirtayasa.
Rivai, Veithzal, dan Sagala, Jauvani, Ella. Manajemen Sumber Daya Manusia untuk Perusahaan. PT RajaGrafindo Persada, Jakarta, 2013.
Rahma Dewi, W. (2021). Management of Risk Management on Banking Financial Performance. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 52-64. https://doi.org/10.30656/jkk.v1i1.3999
Ramadani, M. R. M. (2021). Analisis Fundamental, Deviden, Overconfidence Dan Promosi Terhadap Keputusan Investasi Di Pasar Modal. Jurnal Ekonomi Vokasi, 4(2), 54-65.
Ramadani, M., & Sutikno, S. (2021). Commitment Of Small Business Actors To Shopee Online Consumers. Primanomics : Jurnal Ekonomi & Bisnis, 19(3), 91-100. doi:10.31253/pe.v19i3.638
Saputera, D. (2021). Risk Management in Gaining Profitability of Banking Companies . Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 26-43. https://doi.org/10.30656/jkk.v1i1.3998
Sidanti, Henny. 2015. Pengaruh Lingkungan Kerja, Disiplim Kerja, dan Motivasi Kerja Terhadap Kinerja Pegawai Negeri Sipil di Sekretariat DPRD Kabupaten madiun. Madiun : STIE Dharma Iswara Madiun.
Sudaryono. Pengantar Manajemen: Teori dan Kasus. PT Buku Seru, Jakarta, 2017.
Sugiyono. Metode Penelitian Kuantitaif, Kualitatif, dan R&D. CV Alfabeta, Bandung, 2016.
Sutikno, S. (2022). Marketing Of Bank Products Through Entrepreneurship Training And Credit Financing For Entrepreneurs Students. Journal of Management Science (JMAS), 5(1), 1-4. https://doi.org/10.35335/jmas.v5i1.124
Sutikno, S., Nursaman, N., & Muliyat, M. (2022). The Role Of Digital Banking In Taking The Opportunities And Challenges Of Sharia Banks In The Digital Era. Journal of Management Science (JMAS), 5(1), 27-30. https://doi.org/10.35335/jmas.v5i1.125
Sutikno, S. (2020). Analisis Kesadaran Merek, Persepsi Kualitas Dan Assosiasi Merek Terhadap Keputusan Pembelian (Studi Kasus Pada Pelanggan CS Finance Cabang Tangerang). Jurnal Ekonomi Vokasi , 3 (1), 49-65.
Sutikno, S. (2020, November). Fenomena Kesadaran Merek Dan Persepsi Kualitas Terhadap Keputusan Pembelian Kendaraan Secara Kredit Di Masa Covid-19. In Proseding Seminar Nasional Akuntansi (Vol. 3, No. 1).
Sutikno, S., & Irwani Abdullah, N. (2021). The Impact of Islamic Banks in Financing MSMEs in Serang City : Dampak Bank Syariah Dalam Pembiayaan Umkm Di Kota Serang. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 14-25. https://doi.org/10.30656/jkk.v1i1.3965
Sutikno, S., & Kuruppuarachchi, D. (2021). Finance Technology as a Solution to Get Capital for Small Business Today: Teknologi Finance Sebagai Solusi Mendapatkan Modal Bagi Usaha Kecil Saat Ini. Jurnal Keuangan Dan Perbankan (KEBAN) , 1(1), 1-13. https://doi.org/10.30656/jkk.v1i1.3964
Sutikno, S., & Suhartini, S. (2020). Price Strategies And Promotions Which E-Commerce Does In Sales. Primanomik: Jurnal Ekonomi & Bisnis , 18 (3), 113-124. doi:10.31253/pe.v18i3.399
Sujarweni, V. Wiratna. 2014. Metodelogi Penelitian. Yogyakarta : Pustaka Baru Press.
Setiawan, Ferry. 2013. Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada CV. Berkat Anugerah. Bali, Universitas Udayana.
Tim Penyusun Fakultas Ekonomi Dan Bisnis Univestitas Muhammadiyah Tangerang, 2016. Pedoman Penulisan Skripsi, Tangerang.
Umam, Khaerul. Manajemen Organisasi. CV Pustaka Setia, Bandung, 2015.
Wibowo, Manajemen Kinerja-Edisi Kelima. Pt. RajaGrafindo Persada, Jakarta, 2016
Published
2022-02-14
How to Cite
Kimsen, K., Pambudi, J. E., Alamsyah, S., & Komariah, K. (2022). The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017). Jurnal Keuangan Dan Perbankan (KEBAN) , 1(2), 21-34. https://doi.org/10.30656/jkk.v1i2.4459
Section
Daftar Isi Articles
Copyright (c) 2022 Jurnal Keuangan dan Perbankan (KEBAN)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
1.png)
