Analysis of the Financial Ratio in Relation to Audit Opinion in Food and Beverages Industry Listed in Bursa Efek Indonesia (BEI) for the Year 2009 to 2013
The purpose of this study is to analyze the financial ratio in relation to audit opinion. It examines whether there is a significant relation between financial ratio, cash flow ratio, and audit opinion. This study uses 10 food and beverages companies listed in Bursa Efek Indonesia (BEI) consecutive 5 years from 2009 until 2013 as sample data. Panel data uses as a method in order to identify financial ratio and cash flow ratio towards audit opinion. Independent variable in this study consists of Current ratio, quick ratio, cash ratio, invoice turnover ratio, asset turnover ratio, debt ratio, return on equity, operating profit margin, price to earnings, dividend to earning per share ratio, earning per share, ratio of cash flow to total assets, and ratio of cash flow to sale whereas dependent variables is audit opinion. the result shows that Account receivable turnover, ROE, Operating Profit Margin, EPS, Payout ratio, Cash Flow to Sale have significant effect with audit opinion. the remaining variables which are Assets Turnover, Debt Ratio, Price to Earning Ratio, and Cash Flow to total Asset have not significant effect with audit opinion.
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