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Analisis Kondisi Perusahaan Yang Mempengaruhi Penerimaan Opini Audit Going Concern

Firsah, Diana (2018) Analisis Kondisi Perusahaan Yang Mempengaruhi Penerimaan Opini Audit Going Concern. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The continuity (going concern) is always associated with the company's management capabilities in managing its business activities in order to survive, it also affects the audit opinion that will be provided by the auditor. Factors that can be used in this research such as financial distress, liquidity, firm size, and profitability. Where acceptance of going concern audit opinion is used as dependent variable, while variable of financial distress, liquidity, firm size and profitability as independent variable. This study aims to determine and analyze about the influence of financial distress, liquidity, firm size and profitability to the acceptance of going concern audit opinion. The sample in this study uses a manufacturing company listed on the Indonesia Stock Exchange during the period of 2013-2017. This research uses purposive sampling method in selecting samples, so there are 77 companies used as samples. Data analysis technique used is logistic regression analysis. The results of this study indicate that only variable size of the company that affects the acceptance of going concern audit opinion, while the variable financial distress¸business size, and profitability does not affect the acceptance of going concern audit opinion. Keywords: acceptance of going concern audit opinion, financial distress, company size, profitability.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 26 Dec 2019 01:24
Last Modified: 26 Dec 2019 01:24
URI: http://eprints.perbanas.ac.id/id/eprint/5750

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