dc.contributor.advisor | Reni Yendrawati, Dra., M.Si. | |
dc.contributor.author | Caesar Budi Rahmantyo, 13312221 | |
dc.date.accessioned | 2018-03-09T11:18:23Z | |
dc.date.available | 2018-03-09T11:18:23Z | |
dc.date.issued | 2017-06-06 | |
dc.identifier.uri | https://dspace.uii.ac.id/handle/123456789/6049 | |
dc.description.abstract | The existence of a business entity established not only to derive profit but
also to maintain the sustainability of the company business in the future. The
absence of the going concern status determination procedures are structured,
lead to the provision of the status going concern of a company is not easy. This
study aims to determine the factors that affect the going concern audit opinion,
among others profitabilitas, corporate, and debt default with the size office public
accountant as a moderating variable. In this study researchers analyzed the effect
by looking at the financial statements of the manufacturing sector companies
listed on the Indonesian Stock Exchange in the period 2013 – 2015. Sampling was
done by using purposive sampling technique. The sample in this study was 20
manufacturing companies in Indonesian.
Technique of data analysis in this study using logistic regression
techniques. Results of testing the hypothesis in this study shows that profitabilitas,
corporate governance, and debt default does not affect the going concern audit
opinion. Meanwhile the size office public account moderate relationship
profitabilitas to going concern audit opinion. In addition, the size office public
account does not moderate the relationship corporate governance to going
concern audit opinion, and does not moderate the relationship debt default to
going concern audit opinion. | en_US |
dc.publisher | Universitas Islam Indonesia | Id |
dc.subject | Going concern audit opinion | en_US |
dc.subject | profitabilitas | en_US |
dc.subject | corporate governance | en_US |
dc.subject | debt default | en_US |
dc.subject | size office public accountant | en_US |
dc.title | Pengaruh Profitabilitas, Corporate Governance, dan Debt Default Terhadap Opini Audit Going Concern dan Ukuran KAP Sebagai Variabel Moderasi | Id |
dc.type | Undergraduate Thesis | en_US |