Trisyah, Novaldri Ranggal (2022) Pengaruh Financial Distress, Disclosure, Likuiditas, Profitabilitas, Opini Audit Tahun Sebelumnya dan Debt Ratio Terhadap Opini Audit Going Concern. Masters thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The opinion of the going concern audit is the results given by the audit which can be used in consideration of an uncertainty that illustrates the financial condition of a company in both individuals and collectively that causes significant doubts in which a company can sustain life or operation. This study aims to determine whether financial distress, disclosure, likuidity, profitability, audit opinion of the preceding year and debt ratio on audit opinion going concern. The population in this study is a company to produce the consumer goods sector registered to the Indonesian stock exchange in 2016-2020. The sample selection technique in this study used a purposive sampling technique and 38 samples were obtained. The data analysis technique in this study used descriptive analysis and regression analysis logistics. In this study using SPSS version 25 software. In the study the results have been concluded that the financial distress, disclosure, liquidity, profitability, audit opinion of the preceding year and debt ratio do not affect the audit opinion going concern. Keywords: Audit Opinion Going Concern, Financial Distress, Disclosure, Liquidity, Profitability, Audit Opinion Of The Preceding Year, Debt Ratio
| Item Type: | Thesis (Masters) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NOVALDRI RANGGAL TRISYAH |
| Date Deposited: | 28 Jul 2022 02:38 |
| Last Modified: | 28 Jul 2022 02:38 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9450 |
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