Analisis Pengaruh Proksi Going Concern (Loan To Deposit Ratio, Quick Ratio, Return On Asset, Net Interest Margin, Capital Ratio, And Capital Adequacy Ratio) Terhadap Pemberian Opini Audit Pada Industri Perbankan Periode 2007-2009
| Main Author: | Lestari, Yuni Dwi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://repository.ibs.ac.id/1236/1/ANALISIS%20PENGARUH...%2C%20YUNI%20DWI%20LESTARI%2C%20Ak.-IBS%2C%202011.pdf http://repository.ibs.ac.id/1236/ http://lib.ibs.ac.id/index.php?p=show_detail&id=1268&keywords=Yuni+Dwi+Lestari |
Daftar Isi:
- The bank performance evaluation is so important to know bank condition and going concern bank for a long time. The financial report’s user have to make a good decesion to liad their fund so they get the maximum profit whom they intended. The purpose of this research is to know the influence of going concern proxi (loan to deposit ratio, quick ratio, return on asset, net interest margin, capital ratio, and capital adequacy) to unqualified opinion with going concern Target of this research is to analyze of financial condition of bank, all of them like liquidity, profitability, and solvability analysis. The ratios be independent variable and variable dependen audit opinion going concern. Variable dependen that used to be variable dummy so that must use logistics regression biner in this research. Sample that used as much as 30 from entire populations companies exist in bei period 2007-2009Data that used to be secondary data, where all datas got from documentation study and literature. The result of this research showed that some of listed companies at Indonesian Stock Exchange (BEI) there that get audit opinion going concern. Based on this research that used the binary logistic regression indicates that quick ratio, return on asset, and net interest margin influential significant to audit opinion going concern while loan to deposit ratio, capital ratio, and capital adequacy ratio not influential significant towards audit opinion giftKeywords: Loan to Deposit ratio, Quick Ratio, Return on Asset, Net Interest Margin, Capital Ratio, Capital Adequacy Ratio, audit opinion, going concern.