Juwita, Desi Ratna and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2016) Pengaruh Prediksi Kebangkrutan, Debt Default, Kualitas Audit Dan Kondisi Keuangan Terhadap Opini Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Going concern audit opinion issued an opinion of the auditor to determine whether the company can maintain its viability in the future to come. This study aimed to test predictions about the effect of bankruptcy, debt default, audit quality, and financial condition of the going concern audit opinion. The sample used in this study were obtained by purposive sampling, which accumulated as many as 40 companies. Data analysis tools in this research is to use regression logistics. Logistic regression analysis using multivariate testing, such as testing the overall model fit test, the coefficient of determination, the feasibility of regression models, and hypothesis testing. The variable in this study is the prediction of bankruptcy, debt default, audit quality, and financial condition. The results showed that the prediction of bankruptcy, debt default and financial conditions affect the going concern audit opinion, while the quality of audit does not affect the going concern audit opinion.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | prediction of bankruptcy, debt default, audit quality, financial condition, going concern audit opinion. |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DESI RATNA JUWITA |
| Date Deposited: | 02 May 2016 09:57 |
| Last Modified: | 02 May 2016 09:57 |
| URI: | http://eprints.ums.ac.id/id/eprint/43301 |
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