Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
Anggie Lestari
Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa, Serang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Moderasi Prio Opinion Terhadap Hubungan Prediksi Kebangkrutan Dengan Opini Audit Going Concern Rudi Zulfikar; Anggie Lestari; Nana Nofianti; Kurniasih Dwi Astuti
Jurnal Ekonomi Vol. 27 No. 1 (2022): March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i1.847

Abstract

This study examines the effect of ongoing bankruptcy predictions on audit opinions with previous opinions as moderating variables in the manufacturing industry listed on the Indonesia Stock Exchange during the 2014-2019 period. Measurement of bankruptcy prediction variables using Altman's. Z-Score. The sampling technique used in this research is the purposive sampling method. In addition, the regression analysis the model used to examine the interaction of bankruptcy prediction variables with previous opinions uses Moderated. Regression Analysis (MRA). The test results prove that the bankruptcy prediction as measured by Altman's Z-Score has a negative effect on ongoing concern audit opinion. Other evidence confirms that the prior opinion variable as measured by the dummy variable reduces the relationship between bankruptcy prediction and going concern audit opinion.
Co-Authors Nana Nofianti, Nana Rudi Zulfikar