PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013

Hj. Dewi Rejeki, SE., Ak., M.Ak., Erwina Syahputra T

Abstract


Abstract : The reason this study of course, there is a problem regarding the
acceptance of dysfungtional audit behavior in the audit process that does not
comply with audit procedures that have been established or deviate from the
applicable standards, so as to reduce the quality of the financial statements being
audited. Based on cluster sampling method with stratified random sampling
technique, this study used a sample amount to 15 KAP with a total of 98
respondents who work as auditors working in the public accounting firm located
in South Jakarta enrolled in AP & Firm Directory 2014 publish by IAPI. This
study uses primary data by questionnaire. Data were analyzed using multiple
regression analysis processing through SPSS 22,0 statistical software. The results
showed two variables that have an influence ang significant to the Audit
Dysfungtional Behavior namely external locus of control variables and performance
while variable organizational commitment and turnover intention has significant
influence but not on accepteance of dysfungtional audit behavior. The conclusion
of this study, shows that of the four variables tested partially to irregularities
in the conduct of the audit, only two variables that have an influence and
significant to the Audit Dysfungtional Behavior namely external locus of control
variables and performance while variable organizational commitment and turnover
intention has influence but not significantly to the acceptance of dysfungtional
audit behavior. Suggestions from this study, expected to examine other factors
that affect the practice of auditing dysfunctional behavior such as : job satisfaction,
controlling system, underreporting of time and time pressure. In addition, this
study is expected to provide remedial measures against those aspects that can
trigger an audit dysfungtional behavior practices that audit quality in maintained.

Keywords


Ekonomi; Akuntansi; Audit; Likuiditas; Profibilitas; Audit Going Concern; Bursa Efek Indonesia;

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DOI: http://dx.doi.org/10.35137/jabk.v2i3.49

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