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JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
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Articles 1 Documents
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Search results for , issue " Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 1 Documents clear
HOWTO DETECT GOING CONCERN AUDIT OPINION BY USING FINANCIAL REPORT? ALAMSYAH, SUSTARI; HAMDANI, HAMDANI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (26.769 KB) | DOI: 10.32493/jiaup.v6i2.1745

Abstract

This research aims to examine and analyze the influence of internal factors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock prices, the fall of the company’s image, distrust of creditors, investors. Suppliers, etc.This research uses quantitative descriptive approach with causality relationship between each variable. The data used in this research is secondary data in the form of financial report of manufacturing companies with sampling technique using purposive sampling and data analysis technique used is logistic regression.The result of this research showed that the independent variables simultaneously affect the dependent variables.Partially, solvency, liquidity, and cash flow have an effect on going concern audit opinion, while the profitability has no effect on going concern audit opinion. The research findings show that the financial ratios can be used to detect the giving of going concern audit opinion

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