{"id":"https://openalex.org/W106988728","doi":null,"title":"ANALISIS RASIO KEUANGAN DAN RASIO NON KEUANGAN YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN PADA AUDITEE(Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEJ tahun 2000 - 2005)","display_name":"ANALISIS RASIO KEUANGAN DAN RASIO NON KEUANGAN YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN PADA AUDITEE(Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEJ tahun 2000 - 2005)","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W106988728","mag":"106988728"},"language":"id","primary_location":{"id":"mag:106988728","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/35136/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056162640","display_name":"Indira Januarti","orcid":"https://orcid.org/0000-0001-7234-8960","observed_orcids":["https://orcid.org/0000-0001-7234-8960"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Indira Januarti","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7234-8960","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5056162640"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4162,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.90125101,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9643999934196472,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9643999934196472,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.030300000682473183,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/going-concern-opinion","display_name":"going concern opinion","score":0.8109999895095825},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.7680000066757202},{"id":"https://openalex.org/keywords/liquidity-ratios","display_name":"liquidity ratios","score":0.6069999933242798},{"id":"https://openalex.org/keywords/profitability-ratios","display_name":"profitability ratios","score":0.7450000047683716},{"id":"https://openalex.org/keywords/leverage-ratio","display_name":"leverage ratio","score":0.593999981880188},{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.6510000228881836},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8040000200271606},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8600000143051147}],"concepts":[{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.7223097085952759},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6530156135559082},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6164202690124512},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6134495735168457},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5996305346488953},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.570839524269104},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.523627519607544},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5161210298538208},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.48294657468795776},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.4741872251033783},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2269037365913391},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08041828870773315},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.05965098738670349},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.058828532695770264},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:106988728","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/35136/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2565081116","https://openalex.org/W2172780841","https://openalex.org/W3005888394","https://openalex.org/W4401959934","https://openalex.org/W3011464048","https://openalex.org/W3208527205","https://openalex.org/W4386381331","https://openalex.org/W1819291086","https://openalex.org/W622507287","https://openalex.org/W6960678339"],"abstract_inverted_index":{"In":[0],"this":[1],"study,":[2],"we":[3],"attempt":[4],"empirically":[5],"to":[6,56],"investigate":[7],"the":[8,72,78],"relationship":[9],"between":[10],"financial":[11,22,104,107],"ratios(liquidity,":[12],"profitability,":[13,81],"activity,":[14,82],"leverage,":[15,83],"sales":[16,84],"growth,":[17,85],"market":[18,86],"value)":[19],"and":[20,66],"non":[21,106],"ratios":[23],"(the,":[24],"public":[25,89],"accountant":[26,90],"reputation,":[27,91],"previous":[28,63],"audit":[29,33,38,64,67,75,101],"report,":[30,65],"auditor\u2022client":[31],"tenure,":[32],"lag)":[34],"on":[35,98],"going":[36,73,99,109],"concern":[37,74,100,110],"opinion.":[39,76],"Samples":[40],"of":[41],"282":[42],"manufacturing":[43],"companies":[44],"listed":[45],"at":[46],"Jakarta":[47],"Stock":[48],"Exchange":[49],"from":[50],"2000-2005.":[51],"Logistic":[52],"regression":[53],"is":[54],"used":[55],"examine":[57],"hypothesis.\r\nThe":[58],"results":[59],"indicate":[60],"that":[61],"liquidity,":[62],"lag":[68],"are":[69],"significantly":[70],"affect":[71,97],"On":[77],"other":[79],"hand,":[80],"value,":[87],"size,":[88],"auditor-client":[92],"tenure":[93],"does":[94],"not":[95],"have":[96],"opinion.\r\nKeywords":[102],":":[103],"ratio,":[105,108],"opinion":[111]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
