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PENGARUH RASIO KEUANGAN CAMELS DAN HASIL AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN PERBANKAN GO PUBLIC DI INDONESIA

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ABSTRACT THE EFFECT OF FINANCIAL RATIO CAMELS AND THE RESULT AUDIT OPINION PREVIOUS YEAR TO GOING CONCERN AUDIT OPINION ON BANKING COMPANIES GO PUBLIC By: Gunarto The reseach was aimed to determine the effect of financial ratio CAMELS and the result audit’s opinion previous year on audit’s opinion going concern. This reseach was done using descriptive method, the data was then processed using SPSS 21 software with logistic regression method. Data collection was conducted from PT Bursa efek Indonesia and Direktori Perbankan Indonesia in (2001-2012). Method of sampling was purposive sampling method, so that the total sample obtained was 15 companies to 165 unit samples. Based on the results of statistical analyzing with logistic regression financial ratio BOPO and NIM each of them significant impact on going concern audit opinion, with coefficient regression was 0.049 and (-0.805) significant value was 0.001 and 0.00. Financial ratio NPL and LDR each of them no significant effect on going concern audit opinion with coefficient regressions was 0.106 and 0.031 significant values was 0.088 and 0.099. Therefore financial ratios CAR and ROA, Model of regression didn’t fit with Hosmer and Lemeshow’s test, with chi-square values was (208,694 > 15,507) and (21,153 > 15,507), and significant values less than 5% was 0.00 and 0.00 it was mean’s regression model CAR and ROA couldn’t be predictor on going concern audit opinion. Based on the results of statistical analyzing with logistic regression, PRIOR model of regression didn’t fit Hosmer and lemeshow’s test, with chi-square value was (0,00 df =0), and significant value less than 5% was 0.0, it was mean regression model PRIOR couldn’t be predictor on going concern audit opinion. Based on the results of statistical analyzing with logistic regression togheter variable CAR, NPL, ROA, BOPO, NIM, LDR, and PRIOR, model of regression didn’t fit Hosmer and Lemeshow’s test, with chi-square value was (40,754 > 15,507) and significant value less than 5% was 0.00, it was mean regression model couldn’t be conclusion the result that influenced economic condition.