PENGARUH PREDIKSI KEBANGKRUTAN, RASIO ARUS KAS, DAN PERKARA PENGADILAN TERHADAP OPINI AUDIT GOING CONCERN

Andriansyah, . (2021) PENGARUH PREDIKSI KEBANGKRUTAN, RASIO ARUS KAS, DAN PERKARA PENGADILAN TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to examine the effect of bankruptcy prediction, cash flow ratio, and litigation as well as moderating variables of company growth on going concern audit opinion. The population in this study are non-financial companies listed on the Indonesia Stock Exchange for the period 2019 and 2020 to compare data before and at the time of Covid-19. Sampling using cluster sampling and obtained a sample of 168 of the 84 companies sampled in this study. Hypothesis testing in this study uses Logistics Regression Analysis using the SPSS (Statistical Product and Service Solution) version 26 program and a significance level of 5% (0.05). The results of data analysis show that (1) bankruptcy predictions have a significant positive effect on going concern audit opinion, (2) cash flow ratios have a significant negative effect on going concern audit opinion, (3) litigations have no effect on going concern audit opinion, and (4) company growth has no role in weakening the relationship between bankruptcy prediction and going concern audit opinion.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1710112194], [Pembimbing: Retna Sari], [Penguji 1: Wiwi Idawati], [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Bankruptcy Prediction, Cash Flow Ratio, Litigation, Company Growth, Going Concern Audit Opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Andriansyah -
Date Deposited: 22 Dec 2021 02:32
Last Modified: 22 Dec 2021 02:32
URI: http://repository.upnvj.ac.id/id/eprint/13247

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