PENGARUH PROFITABILITAS, LEVERAGE, FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA DAN OPINION SHOPPING TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018.

KRISTIN, REGINA and Meutia, Inten and Sari, Rela (2020) PENGARUH PROFITABILITAS, LEVERAGE, FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA DAN OPINION SHOPPING TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018. 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 an auditor shall make a going concern statement to the company. The purposes of this research are to know the influences of profitability, leverage, financial distress, company growth, last audit statements, and opinion shopping to the going concern statement. The object in this research is manufacturing company in the Indonesia Stock Exchange (IDX) in 2016-2018. In this research the research method that is being used is purpposive sampling and the samples could reach up to 312 companies. the result of this research shows that profitability, financial distress, company growth, and opinion shopping does not have any influence on going concern statement but leverage dan the last audit statements does have influence on going concern statement. Keywords : Profitability, Financial Statement, Company Growth, Financial Distress, Leverage, Opinion Shopping, Last Audit Statements, And Going Concern Statement.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, kondisi keuangan, pertumbuhan perusahaan, financial Distress, Leverage, Opinion Shopping, opini audit tahun sebelumnya, dan opini Going Concern
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8602 not found.
Date Deposited:	20 Oct 2020 07:05
Last Modified:	20 Oct 2020 07:05
URI:	http://repository.unsri.ac.id/id/eprint/36910

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