PENGARUH KONDISI KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Tahun 2017-2019)

SIMANJUNTAK, Simon L.S. and Meirawati, Eka and Gozali, Efva Octavina Donata (2021) PENGARUH KONDISI KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Tahun 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

A financial statement that is already approved by an auditor would be likely more appealing for the stakeholders to take needed measures. An auditor has an obligation to evaluate a company in their operations (going concern) and their financial and future security and if an auditor has concerns on the company’s operations then a auditor shall make a going concern statement to the company. The purposes of this research are to know the influences of the company’s financial condition, the company’s growth, and last audit statements to the going concern statement. The object in this research is manufacturing company in the Indonesia Stock Exchange “(IDX) in 2017-2019. In this research the research method that is being used is purposive sampling and the samples could reach up to 72 companies. The result of this research shows that the company’s financial condition, the company’s growth does not have any influence on going concern statement but the last audit statement does have influence on going concern statement.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, dan opini audit going concern
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Simon L.S. Simanjuntak
Date Deposited:	24 Jan 2022 07:35
Last Modified:	24 Jan 2022 07:35
URI:	http://repository.unsri.ac.id/id/eprint/62468

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