Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013)
This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern. The population for this study is manufacturing sector industry and consumable goods industry on the Indonesia Stock Exchange (BEI) with the period 2...
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2017-12-01
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| Series: | Profita |
| Subjects: | |
| Online Access: | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2838 |
| _version_ | 1818412827180793856 |
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| author | Puji Lestari Budi Prayogi |
| author_facet | Puji Lestari Budi Prayogi |
| author_sort | Puji Lestari |
| collection | DOAJ |
| description | This study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern. The population for this study is manufacturing sector industry and consumable goods industry on the Indonesia Stock Exchange (BEI) with the period 2011-2013. Based on purposive sampling method, the sample size is 123 financial statements. The Data’s are analysed using descriptive statistics and logistic regression analysis. The result of this study indicate that audit opinion of the previous year significantly influence audit opinion going concern. While, financial distress and disclosure didn’t have significant effect towards audit opinion going concern |
| first_indexed | 2024-12-14T10:53:29Z |
| format | Article |
| id | doaj.art-99c0abd00d7a451cb799247bf28fcf4a |
| institution | Directory Open Access Journal |
| issn | 2086-7662 2622-1950 |
| language | English |
| last_indexed | 2024-12-14T10:53:29Z |
| publishDate | 2017-12-01 |
| publisher | Universitas Mercu Buana |
| record_format | Article |
| series | Profita |
| spelling | doaj.art-99c0abd00d7a451cb799247bf28fcf4a2022-12-21T23:05:05ZengUniversitas Mercu BuanaProfita2086-76622622-19502017-12-011033883981756Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013)Puji Lestari0Budi Prayogi1Universitas Mercu BuanaUniversitas Mercu BuanaThis study is aimed to analyze the effect of financial distress, disclosure and audit opinion of the previous year towards audit opinion going concern. The population for this study is manufacturing sector industry and consumable goods industry on the Indonesia Stock Exchange (BEI) with the period 2011-2013. Based on purposive sampling method, the sample size is 123 financial statements. The Data’s are analysed using descriptive statistics and logistic regression analysis. The result of this study indicate that audit opinion of the previous year significantly influence audit opinion going concern. While, financial distress and disclosure didn’t have significant effect towards audit opinion going concernhttp://publikasi.mercubuana.ac.id/index.php/profita/article/view/2838financial distress, disclosure, audit opinion of the previous year, audit opinion going concern |
| spellingShingle | Puji Lestari Budi Prayogi Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) Profita financial distress, disclosure, audit opinion of the previous year, audit opinion going concern |
| title | Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) |
| title_full | Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) |
| title_fullStr | Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) |
| title_full_unstemmed | Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) |
| title_short | Pengaruh Finacial Distress, Disclosure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus Pada Perushaan Manufaktur Sektor Aneka Industri dan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2013) |
| title_sort | pengaruh finacial distress disclosure dan opini audit tahun sebelumnya terhadap opini audit going concern studi kasus pada perushaan manufaktur sektor aneka industri dan industri barang konsumsi di bursa efek indonesia periode 2011 2013 |
| topic | financial distress, disclosure, audit opinion of the previous year, audit opinion going concern |
| url | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2838 |
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