Analisis Perbandingan Pengaruh Kualitas Audit, Likuiditas, Solvabilitas, Profitabilitas Terhadap Opini Audit Going Concern (Studi Perbankan Syariah Di Asia)
Categorie(s):
Akutansi,Bisnis
Author(s):
Ismawati Haribowo
Keyword(s):
audit quality , liquidity ratio , solvency, profitability
DOI:
Abstract :
The purpose of study to test the effect of audit quality, likudity ratio,
solvency, rentability and productivity This study used purposive sampling method.
This sampling taken from 104 Islamic Banking in Soult Asia and Soulteast Asia
from 2009-2012. Methods of data analysis descriptive analysis and analytical
methods to test the research hypotheses using logistic regression analysis.
The results of this study concluded that the liquidity ratio and the quick
ratio is proxied by banking ratio has no effect on going concern audit opinion ,
while South Asia the other is a proxy for loan-to- deposit ratio (LDR) has an
influence on the going concern audit opinion . The test results of the solvency ratio
is proxied by using the ratio of primary , secondary risk assets ratio and risk ratio
no effect on the going concern audit opinion . The test results of the profitability
ratio is proxied by using the gross profit margin, net profit margin , return on
equity (ROE ) , return on total assets (ROA) and return on the loan rate showed no
influence on the going concern audit opinion.