PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT PERUSAHAAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2020

KUMARUDIN, FAQIH and Ubaidillah, Ubaidillah and Rohman, Abdul (2022) PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT PERUSAHAAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the previous year's audit opinion and the company's financial condition on the acceptance of going concern opinions on companies listed on the Indonesia Stock Exchange. The number of samples in this study were 18 companies for 4 years, the companies studied in this study were food and beverage companies listed on the Indonesian stock exchange. The main factor for this research is the company's financial reports from 2017-2020. with the sampling method that is purposive sampling. methods and data processing and logistic regression analysis processing using SPSS version 22. The results showed that the previous year's audit opinion had a negative regression coefficient value and the company's financial condition variable had a positive regression coefficient value. This shows that there is a negative relationship between the previous year's audit opinion and the going concern opinion. On the other hand, the financial condition variable has a positive relationship with the acceptance of going-concern opinion, where the logistic regression equation OGC = -2.814 + -0.499 + 1.364 + e Keywords: Previous Year's Audit Opinion, Financial Condition and Business Continuity

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini Audit Tahun Sebelumnya, Kondisi Keuangan dan Kelangsungan Usaha
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	faqih kumarudin
Date Deposited:	28 Mar 2022 07:26
Last Modified:	28 Mar 2022 07:26
URI:	http://repository.unsri.ac.id/id/eprint/67265

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