PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)
| Main Author: | SEVYRA AYUNINGTYAS, DARA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3180/1/PENGARUH%20FINANCIAL%20DISTRESS%2C%20DEBT%20DEFAULT%2C%20DAN%20DISCLOSURE%20TERHADAP%20OPINI%20AUDIT%20GOING%20CONCERN.pdf https://eprints.untirta.ac.id/3180/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to examine the level of financial distress, debt default, and mandatory disclosure to going concern audit opinion issued by the auditor. This research is a type of quantitative research, the population of this research was conducted on manufacturing companies listed on the Indonesian Stock Exchange in 2015-2018, with data analysis techniques using logistic regression analysis method and using IBM SPSS V.23 software for windows. The result of this study are 1) Financial distress variable has a negative influence on going concern audit opinion. 2) Debt default variable has no influence on going concern audit opinion by the company. 3) Disclosures variable has a negative influence on going concern audit opinion. Keywords : Financial Distress, Debt Default, Disclosure,Going Concern Audit Opinion.