PENGARUH UKURAN PERUSAHAAN, KEGAGALAN UTANG, KONDISI KEUANGAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Putri, Fidya Eka and Zuhrotun, Zuhrotun (2016) PENGARUH UKURAN PERUSAHAAN, KEGAGALAN UTANG, KONDISI KEUANGAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN. Kajian Akuntansi, 11 (1). pp. 13-24. ISSN 1907-1442

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Abstract

The purpose of the research were the effect of company size, debt default, fi nancial condition of the company and growth of the company Of Going Concern Opinion. Taking sample from this research used purposive sampling methode that choosed object by criterias and it was about 31 companies. The analysis data from this research was logistics regression. Hypotesis test using program of SPSS 22.0 for windows. The result showed that the size of the company had an effect on acceptance of going- concern opinion, and debt default, fi nancial condition of the company and growth of the company didn’t had an effect on acceptance of going- concern. Keywords: going concern, size, debt default, revised altman, growth

Item Type: Article
Uncontrolled Keywords: Going concern, size, debt default, revised altman, growth
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 20 Jun 2020 04:00
Last Modified: 20 Jun 2020 04:01
URI: http://eprints.upnyk.ac.id/id/eprint/22811

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