CD Skripsi

Pengaruh Profitabilitas Dan Financial Distress Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021)

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ABSTRACT
Going concern audit opinion is an opinion issued by the auditor to ascertain whether
the company can maintain its viability. This study aims to determine the effect of
profitability and financial distress on going concern audit opinion with firm size as a
moderating variable. The population in this study are all textile and garment
companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample
selection in this study used a purposive sampling method. The samples selected in this
study were 22 companies and were selected based on predetermined criteria. The
data analysis method used is logistic regression. The results of the study show that
the profitability and financial distress audits have an effect on the going-concern
audit opinion. Meanwhile, firm size has no effect in moderating the influence of
profitability and financial distress on going-concern audit opinions
Keywords: Profitability, Financial Distress, Company Size and Going Concern Audit
Opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902155439

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902155439

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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