Lako, Maryani Yunike Susanti (2019) Pengaruh Pertumbuhan Perusahaan, Debt Default, Kualitas Audit, Profitabilitas, Dan Likuiditas Terhadap Opini Audit Going Concern. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The aims of thus research is to examine the effect of company growth on going concern audit opinion, the effect of debt default on going concern audit opinion, the effect of audit quality on going concern audit opinion, the effect of profitability on going concern audit opinion, and the effect of liquidity on going concern audit opinion in manufacturing companies listed in the Indonesia Stock Exchange on 2013-2017. The population in this research were manufacturing companies listed in the Indonesia Stock Exchange on 2013-2017. The sampling technique that used in this research was purposive sampling and produced the number of sample was 500 companies from 735 sample companies. The data were analyzed by using descriptive statistics, logistic regression and hypothesis testing. The results showed that debt default, audit quality and liquidity influence the going-concern audit opinion. Meanwhile, company growth and profitability do not affect the going concern audit opinion. Keywords: going concern audit opinion, company growth, debt default, audit quality, profitability and liquidity.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 12 Sep 2019 02:25 |
| Last Modified: | 12 Sep 2019 02:25 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4559 |
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