PENGARUH MANIPULASI AKTIVITAS RIIL, PROFITABILITAS DAN BUSINESS STRATEGY TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

NINGSIH, THARISSA AYU and Nurullah, Asfeni (2024) PENGARUH MANIPULASI AKTIVITAS RIIL, PROFITABILITAS DAN BUSINESS STRATEGY TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of real activity manipulation, profitability and business strategy on going concern audit opinion. The object of this research is the raw goods sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. By using purposive sampling method, the number of samples in this study were 50 companies with a total of 250 observations. This test uses logistic regression analysis techniques with SPSS analysis tools. The results showed that profitability and differentiation strategy had a significant negative effect on going concern audit opinion. Meanwhile, abnormal operating cash flow, abnormal production activity costs, abnormal discretionary costs and cost leadership strategy have no effect on going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini Audit Going Concern, Manipulasi Aktivitas Riil, Profitabilitas, Business Strategy
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tharissa Ayu Ningsih
Date Deposited:	12 Jun 2024 08:08
Last Modified:	12 Jun 2024 08:08
URI:	http://repository.unsri.ac.id/id/eprint/146759

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