Going Concern Dan Opini Audit : Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia Periode 2003 - 2008

Lestdwinanto, Handoyo (2010) Going Concern Dan Opini Audit : Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia Periode 2003 - 2008. S1 thesis, STIE Indonesia Banking School.

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Handoyo Lestdwinanto IBS 200512039 (Skripsi dalam bentuk PDF 11 Agustus 2009).pdf - Published Version

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Abstract

The primary aim of this study is to investigate the useful of model bankruptcy prediction for assessing going concern to help the auditor better issuance of going concern opinion. The model bankruptcy prediction firm for banking industry characteristic in Indonesia has taken from the previous research of Bank Indonesia. This research also combine with model bankruptcy prediction from Z-score Altman. Model bankruptcy prediction proxed by three general financial ratios; capital ratios, risk financial ratios, and Z-score Altman ratios The sampel of this study are public commercial banks listed in JSX (Jakarta Stock Exchange) for the year 2003 to 2008. There are 114 sampels whitch are collect by pooled data method and the sampel are selected with purposive sampling method. Binary logistic regression SPSS version 15 tool used as aim for analyzing. The results show that capital ratios are effective for assessing going concern to predict the issuance of going concern opinion. Both univarate analysis and multivariate analisis show that 5 variabels are significant. For the rest, risk financial ratios have 3 variabels are significant and Z score Altman ratios have 1 variabels are significant. Key words: going concern, model bankruptcy prediction, z-score Altman, logistic regressions, auditor’s opinion

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 01 Nov 2020 05:42
Last Modified: 01 Nov 2020 05:42
URI: http://repository.ibs.ac.id/id/eprint/1637

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