PENGARUH STANDAR AUDIT 570 TERHADAP OPINI AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to examine matters relating to the implementation of audit standards 570 in supporting the
auditor's opinion. Audit Opinion is measured from audit evidence obtained from the Indonesia Stock Exchange
(IDX). This type of research is a qualitative research population in this study are various industrial companies
listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018, the sampling technique uses the
purposive sampling method by conducting criteria. Based on the purposive sampling method, various industrial
companies in the last 3 years consisted of 10 companies that had positive liquidity ratios, profitability ratios and
operating cash flows and 10 companies that had audited negative liquidity ratios, profitability ratios and
negative operating cash flows. The analysis used is to compare the audit evidence in the annual financial
statements to the provision of an audit opinion. The results of the analysis show that liquidity has an effect on
audit opinion, profitability has no effect on giving audit opinion, operational cash flow has a negative effect on
giving audit opinion.

Keywords: liquidity, profitability, operating cash flow and audit opinion