Ceacilia, Sri Mindarti and Titiek, Suwarti and Rachmawati, Meita Oktaviani and Julindo, Akhbal Fajar DETERMINANTS OF GOING CONCERN AUDIT OPINION (CS). Advances in Economics, Business and Management Research.
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Abstract
The purpose of this study is to examine and analyze the influence of profitability, leverage and sales growth on going concern audit opinion. The populations of this study are manufacturing companies which were listed in Indonesia stock exchange. The sample selection was done by using purposive sampling method by using criteria. The criteria which used for sampling were: (1) manufacturing companies that listed before January 2014; (2) publishing financial statement; (3) report completely the data about profitability, leverage, sales growth, and annual report. The analysis tool used in this study was logistic regression. The result of this study showed that profitability had not influence on going concern audit opinion, while leverage had a positive influence on going concern audit opinion. However sales growth had not influence on going concern audit opinion. The result of this study have implications for the company’s management policy in order to maintain the amount of debt so will not receive going concern audit opinion.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 07 Jan 2020 02:05 |
| Last Modified: | 07 Jan 2020 02:05 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6348 |
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