ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP GOING CONCERN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 20132015

Djasmine, Muqita (2017) ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP GOING CONCERN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 20132015. S1 thesis, Fakultas Ekonomi.

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Abstract

Going concern is one of the most important concepts underlying financial reporting. The main responsibility of the company to determine the feasibility of preparing the financial statements using the basis of going concern and auditor's responsibility to convince itself that the use of going concern by the company is reasonable and adequately disclosed in the financial statements. Failure to fulfill leverage and or interest is a going concern which is widely used by the auditor in assessing the survival of a company. Indicator of influence in this research is failure to fulfill its leverage with other supporting factor that is profitability of company as earning implication and prior opinion as comparison of acceptance of audit opinion every period for this research. This study discusses the analysis of the effect of leverage, profitability, and prior opinion on acceptance of going concern. The sample of this study was obtained by using purposive random sampling method by focusing on manufacturing companies listed on Indonesia Stock Exchange period 2013-2015. Data analysis technique used in this research is logistic regression analysis technique. Based on the results of previous research note that the variable leverage, profitability, and opinion audit previous year had a positive effect on the acceptance of going concern. Result of hypothesis and analysis of related variables, this research show that leverage variable have significant influence to going concern, with significance value equal to 0,016. While variable of profitability and audit opinion of previous year did not have influence to going concern opinion with profitability significance value equal to 0,054 and value of opinion of audit opinion of previous year equal to 0,991. Keywords : Leverage, Profitability, Prior Opinion, Going Concern.

Item Type: Thesis (S1)
Additional Information: Pembimbing I :Adam Zakaria M.Ak, Ph.D Pembimbing II :Dr. Etty Gurendrawati,SE,Akt.,M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Organisasi Bidang Teknologi (Organizations of Technology and Applied)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 24 Dec 2017 04:51
Last Modified: 24 Dec 2017 04:51
URI: http://repository.fe.unj.ac.id/id/eprint/1814

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