Irsutami, IrsutamiPrawiranegara, Erico2023-01-092023-01-092013-09-01https://repository.polibatam.ac.id/xmlui/handle/123456789/880This 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.idManajemen BisnisAkuntansi ManajerialRasio KeuanganKinerja KeuanganFinance RatioThesis