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 |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 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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