E-JURNAL AKUNTANSI
Vol 19 No 2 (2017)

THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION

Ni Made Ade Yuliyani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Made Adi Erawati (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
15 May 2017

Abstract

The purpose of this study was to determine the effect of financial distress, profitability, leverage, and liquidity on a going concern audit opinion. Research was conducted on the Indonesian Stock Exchange (BEI) to make access to the site www.idx.co.id. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2015. The number of manufacturing companies sampled in this study is 25 companies with observation for 6 years. Based on purposive sampling method, the total sample is 150 samples. Methods of data collection in this study using techniques of documentation. Testing the hypothesis in this study using logistic regression analysis. The results showed that the negative impact of financial distress on a going concern audit opinion, while profitability, leverage, and liquidity does not affect the going concern audit opinion

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...