THE EFFECT OF LIQUIDITY RATIO, PROFITABILITY RATIO , AND SOLVABILITY RATIO TOWARD GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2010 - 2013

NOVELINA, AZALIA (2015) THE EFFECT OF LIQUIDITY RATIO, PROFITABILITY RATIO , AND SOLVABILITY RATIO TOWARD GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2010 - 2013. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

The financial statement is one of the ways to communicate the financial information of the company to the external parties. This is suitable with the objective of financial statements that is to provide information that can be useful for a number of users in making economic decisions (PSAK 1). The management of the company presents the financial statements that describe the company's performance in a particular period. The external parties use the financial statements in making investment decisions. The separation of ownership and management of the company according to the agency theory potentially lead to conflict between the agent (management) and the principals (external parties). This conflict can occur because of the differences of interests between them. The management who has a particular interest will tend to prepare financial statements in accordance with their purpose and not for the principal purpose. This management behavior could affect the quality of financial statements.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fajrun RB
Date Deposited: 27 Aug 2016 07:41
Last Modified: 27 Aug 2016 07:41
URI: http://scholar.unand.ac.id/id/eprint/15897

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