Analisis Hubungan Antara Opini Audit Dengan Kinerja Keuangan Pada Perusahaan Go Public
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Date
2013-09-01
Authors
Prawiranegara, Erico
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This research is based on performance of some company is not conform with
audit opinion has given. For example Enron’s Case. Another that, previously
relationship between both Opinion Audit and Finance Performance of Company
has done. And the result shown different. For this research, ROA as finance
performance of company to correlated with audit opinion. With used to Partial
Correlation, research for 42 go public company in manufacturing has shown that
between audit opinion and finance performance of company has correlated. But,
correlation is not strong because value 0,482 is smaller than 0,5. Researcher
hopes that it should to be more research with different variabel for finance
performance of company to be able describe relationship is more strict right.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Rasio Keuangan, Kinerja Keuangan, Finance Ratio