Kusumawardhani, Indra (2018) PENGARUH KONDISI KEUANGAN, FINANCIAL DISTRES, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN. Buletin Ekonomi, 16 (1). pp. 121-136. ISSN 1410-2293
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Abstract
Abstract: Effect of Financial Conditions, Financial Distress, Profitability and
Company Size on Going Concern Audit Opinions. The aim of this study is to
examine whether Financial Condition, Firm Size, Profitability and Financial
Distress affect Going Concern Audit Opinion on the mining companies listed in
Indonesian Stock Exchange during 2011-2015. 30 samples were obtained with
purposive sampling. Results show that Financial Condition, Financial Distress
and Profitability affect Going Concern Audit Opinion, while only Firm Size did
not affect Going Concern Audit Opinion.
Abstrak: Pengaruh Kondisi Keuangan, Finacial Distres, Profitabilitas dan
Ukuran Perusahaan terhadap Opini Audit Going Concern. Tujuan dari
penelitian ini adalah untuk menguji apakah Kondisi Keuangan, Ukuran
Perusahaan, Profitabilitas dan Financial Distress mempengaruhi Opini Audit
Going Concern pada perusahaan pertambangan yang terdaftar di Bursa Efek
Indonesia selama tahun 2011-2015. 30 sampel diperoleh dengan purposive
sampling. Hasil menunjukkan bahwa Kondisi Keuangan, Financial Distress dan
Profitabilitas mempengaruhi Opini Audit Going Concern, sementara hanya
Ukuran Perusahaan tidak mempengaruhi Opini Audit Going Concern.
Kata Kunci: Kondisi Keuangan, Financial Distress, Profitabilitas, Ukuran
Perusahaan, Opini Audit Going Concern.
| Item Type: | Article |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SRI SULTAN - |
| Date Deposited: | 14 Sep 2018 02:25 |
| Last Modified: | 14 Sep 2018 02:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/16381 |
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