Pengaruh Debt Default, Growth, Kondisi Keuangan dan Opini Audit Sebelumnya Terhadap Opini Audit Going Concern

Tinambunan, Irene Roselina (2019) Pengaruh Debt Default, Growth, Kondisi Keuangan dan Opini Audit Sebelumnya Terhadap Opini Audit Going Concern. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this research is to examine the effect of debt default, growth, financial condition, audit opinions of prior year of the acceptance of going concern in the manufacturing firms listed on Indonesia Stock Exchange in 2013 – 2018. Samples are determined by purposive sampling method with total samples are 564 manufacturing firms listed on Indonesia Stock Exchange in 2013 – 2018. This study employs the logistic regression to analyze the effect of independent variables on the dependent variable. The result show that the financial condition have a negative and significant effect on the acceptance of going concern opinion and opinions of prior years have a positive and significant effect on the acceptance of going concern opinion. On the other hand, debt default and growth do not have significant effect on the acceptance of going concern opinion. Keywords : Going Concern Audit Opinion, Debt Default, Growth, Financial Condition, Opinions of Prior Year.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: IRENE ROSELINA TINAMBUNAN
Date Deposited: 01 Oct 2019 04:10
Last Modified: 15 Oct 2019 08:12
URI: http://eprints.perbanas.ac.id/id/eprint/4756

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