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KONTRIBUSI OPINI AUDIT GOING CONCERN DAN RETURN ON ASSETS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA

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ABSTRACT CONTRIBUTION OF AUDIT OPINION GOING CONCERN AND RETURN ON ASSETS ON STOCK PRICE IN BANKING COMPANIES IN INDONESIAN STOCK EXCHANGE Written by: Adventista Jholynd Mudaraja Hutabarat NIM: 1232017 The purpose of this study was to examine the contribution of a going concern audit opinion, return on assets to the stock price on the banking companies listed on the Stock Exchange in the period 2009-2014. Sampling technique used were purposive sampling. The required data obtained from the official website of the Indonesia Stock Exchange in 2009-2014 who earn a total sample of 41 companies. The analysis technique used were the correlation coefficient, determination coefficient Hypothesis testing using test partial significance (t-test) to examine the relationship independent and dependent variables and partial test simultaneous significance (F test) to test the independent variables together for the stock price to the level of significance 0.05. Also test the classical assumption that include multicollinearity test, autocorrelation test, heteroscedasticity test, and test for normality. Based on the research results that have a positive and significant impact on stock prices of companies banking on the Stock Exchange in the year 2009-2014 was the return on assets for the numbers of significance were 0.000, and contributed 17.8%, while the going concern audit opinion does not significantly the significance of the numbers obtained at .240, and has a contribution of 2.3%. The results showed that the return on assets which are used by investors to predict stock prices, while the going concern audit opinion only slightly in the banking companies listed on the Stock Exchange in 2009-2014. Keywords: Going Concern, Return On Assets, Stock Price