Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Dewa Ayu Nyoman Stari Dewi
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern Dewa Ayu Nyoman Stari Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p15

Abstract

Going concern audit opinion is an audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. The aim of this research is to an earn empirical evidence in regard to the effect of the financial distress and debt default on going concern audit opinion. The population on this research was conducted on companies listed in the Indonesian Stock Exchange in the period 2012-2016. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 190 financial statements data observations, which consist of 38 listed manufactured companies in the Indonesian Stock Exchange in period 2012-2016. The analysis technique used was logistic regression. Based on the results, it can be concluded that financial distress has negative effect on going concern audit opinion and debt default has positive effect on going concern audit opinion. Keywords: financial distress, debt default, and going concern audit opinion.
Co-Authors Made Yenni Latrini