Pengaruh Prediksi Kebangkrutan, Growth, Leverage, Dan Kualitas Audit Terhadap Penerimaan Opini Audit Going Concern
Daftar Isi:
- The going concern of a business entity is the company's ability to sustain its business in the long term and will not be liquidated in the short term. Going concern audit opinion is an opinion issued by an independent auditor, where the auditor believes that there is a large doubt about the entity's ability to sustain its life for not more than one year after the financial report has been audited. The purpose of this study was to analyze the effect of predictions of bankruptcy, growth, leverage, and audit quality on the acceptance of going-concern audit opinion. The independent variable in this study is the prediction of bankruptcy measured using Interest Coverage Ratio (ICR), growth as measured by Asset Growth (AG), leverage measured by Debt to Total Asset Ratio (DAR), and Audit Quality as measured by dummy variables, The variable used in this study is the going concern audit opinion as measured by the dummy variable. The subjects of this study were transportation companies registered at www.idx.co.id in 2013-2017. The technical data analysis used in this study is logistic regression analysis using SPSS 23.0. The results of this study explain that the prediction of bankruptcy, growth and leverage affect the acceptance of going-concern audit opinion, but audit quality does not affect the acceptance of going-concern audit opinion. Keywords: Prediction of Bankruptcy, Growth, Leverage, Audit Quality and Acceptance of Going-Concern Audit Opinion.