Pengaruh Profitabilitas, Solvabilitas, Kualitas Audit, Ukuran Perusahaan dan Model Altman terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019)

Nareswara, Adela and , Eny Kusumawati, SE, MM, Ak, CA (2021) Pengaruh Profitabilitas, Solvabilitas, Kualitas Audit, Ukuran Perusahaan dan Model Altman terhadap Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Auditors have a duty to assess the fairness of the company's financial statements. The fairness of financial statements is used by stakeholders to find out information about the company's ability to maintain its business continuity through an opinion issued by an auditor, namely audit opinion going concern. The purpose of this study is to analyze the effect of profitability, solvability, audit quality, company size and Altman model on audit opinion going concern. The object used in the study, namely manufacturing companies listed on the IDX period 2015–2019. The sample was selected by purposive sampling method. The test was conducted using logistic regression analysis and the results explained that profitability, audit quality, company size and Altman model had an effect on audit opinion going concern, while solvability had no effect on audit opinion going concern.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit Opinion Going Concern, Profitability, Solvability, Audit Quality, Company Size and, Altman model.
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADELA NARESWARA
Date Deposited:	05 May 2021 02:14
Last Modified:	07 May 2021 06:04
URI:	http://eprints.ums.ac.id/id/eprint/90892

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