PENGARUH KONDISI KEUANGAN, KEMAMPULABAAN, UTANG, AKTIVITAS DAN RENCANA MANAJEMEN TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA SEKTOR TRANSPORTATION & LOGISTIC YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

ANDINI, ADELIA DIVA and Saftiana, Yulia (2024) PENGARUH KONDISI KEUANGAN, KEMAMPULABAAN, UTANG, AKTIVITAS DAN RENCANA MANAJEMEN TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA SEKTOR TRANSPORTATION & LOGISTIC YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to analyze the effect of financial conditions, profitability, debt, activities and management plan on going concern audit opinion. The sampel for this study is transportation & logistic sector companies that listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique used purposive sampling which resulted in a total sample of 18 companies with 90 sample data. The data analysis technique used panel data regression with STATA 17. Based on the result of the random effect model shows that financial distress, debt default, profitability, liquidity, solvability and activity have no effect on going concern audit opinion, while management plan has a positive effect on going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Debt Default, Profitability, Liquidity, Solvability, Activity, Management Plan and Going Concern Audit Opinion
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adelia Diva Andini
Date Deposited:	20 Mar 2024 01:18
Last Modified:	20 Mar 2024 01:18
URI:	http://repository.unsri.ac.id/id/eprint/141833

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