Wijaya, Krisna (2010) Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2006 - 2008. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study provides the investigation over the acceptance of “going concern” audit opinion which can be performed by observing the company’s internal condition such as company’s financial condition, company’s growth, and audit opinion prior year Samples are obtained by sampling purposive method and collected 84 observation data from 2006-2008. The samples are public manufacturing companies listed in IDX (Indonesia Stock Exchange). Binary logistic regression of SPSS Version 16 used as aim for analyzing. The result of this research is that the company’s growth does not influence on the “going concern” opinion. The company’s financial condition influences negatively towards the “going concern” opinion while the “going concern” audit opinion prior year has positive influence towards “going concern” opinion. Key words: Going concern, financial distress, growth, audit opinion prior year
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 01 Nov 2020 05:41 |
| Last Modified: | 01 Nov 2020 05:41 |
| URI: | http://repository.ibs.ac.id/id/eprint/1643 |
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