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All Journal Jurnal Manajemen dan Bisnis (Performa) E-Dimas: Jurnal Pengabdian kepada Masyarakat Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Charity : Jurnal Pengabdian Masyarakat Jurnal Abdi Masyarakat Indonesia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Community Service Seminar and Community Engagement (COSECANT) Enrichment: Journal of Multidisciplinary Research and Development MIMBAR : Jurnal Sosial dan Pembangunan
Putri Fariska Sugestie
Universitas Telkom
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Public Health Social Sciences Other

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Journal : Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

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Determination of Audit Opinion Going Concern Moderating Role by Shares Return Ajeng Farida; Putri Fariska
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1022

Abstract

Study This aims to know the influencing factors _ going concern audit opinion with the moderating variable stock returns that are influenced by the independent variable consisting of price book value (PBV), debt equity ratio (DER), and earnings per share (EPS). Sample study as many as 14 companies of agriculture listed on the ASEAN Stock Exchange during the period 2019-2021 with method taking sample use of purposive sampling. Data analysis using multiple linear regression and hypotheses tested by T-test with level significance 0.05. From the results analysis regression obtained, by simultaneous test show results price book value (PBV), debt equity ratio (DER), and earnings per share (EPS) have an effect positive to going concern audit opinion with moderation returns stock. The results study in a manner partial, only variable influential price book value (PBV) significant positive to going concern audit opinion with moderation returns stock. Where the variable debt-equity ratio (DER) and earnings per share (EPS) show that in a manner partial no influence to going concern audit opinion with moderation returns stock.
Co-Authors Adhi Prasetyo, Adhi Ajeng Farida Ajeng Luthfiyatul Farida Astrie Krisnawati Brady Rikumahu Dwi Fitrizal Salim Farida, Ajeng Luthiyatul Iqbal Fadhiil Khaerunisa, Alia M. Malik Akbar Rohandi Maya Ariyanti Nora Amelda Rizal Nugraha Nugraha PUTRI SYA’ADATUL FADILA Ratri Wahyuningtyas Suhal Kusairi Sunu Puguh Hayu Triono Zhafira, Faza Fariha