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All Journal Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Jurnal E-Bis: Ekonomi Bisnis Jurnal Tunas Solusi: Jurnal Kajian Ekonomi dan Bisnis
Nanik Niandari
Politeknik YKPN
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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BANKRUPTCY PREDICTION MODEL, GROWTH, LEVERAGE AND ACCEPTANCE OF GOING CONCERN OPINION Nanik Niandari; Eka Noor Asmara; Djaja Perdana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13141

Abstract

The research aims to test the influence of bankruptcy prediction models, company growth, and leverage ratios on the possibility of a company receiving a going concern audit opinion. The dependent variable of this research is receipt of going concern audit opinion while the independent variables of this research are bankruptcy prediction models, company growth and leverage ratios. Manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period were selected as samples determined using a purposive sampling technique. The sample was 179 companies with a total of 761 observations. The data was analyzed using a logistic regression model. The test results show that the leverage ratio is proven to have a positive influence on the acceptance of going concern audit opinions. On the other hand, the bankruptcy prediction model and company growth have no influence on the acceptance of going concern audit opinions.
Co-Authors Budhi Purwantoro Jati Djaja Perdana Eka Noor Asmara Evi Grediani Evi Grediani Evi Grediani Fitria Nur Afni Fransiska Novelia Handayani Handayani Herbowo Herbowo Rahmawati Hanny Yustrianthe Rahmawati Hanny Yustrianthe Rahmawati Hanny Yustrianthe