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

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

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 manufactu...

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Bibliographic Details
Main Authors: Ni Made Ade Yuliyani, Ni Made Adi Erawati
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-05-01
Series:E-Jurnal Akuntansi
Subjects:
Financial Distress, Profitability, Leverage, Liquidity, Going Concern
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28457
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spelling doaj-678c04a2044248beab283946330894c42020-11-25T02:32:43ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-05-011490152028457THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINIONNi Made Ade Yuliyani0Ni Made Adi Erawati1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThe 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 opinionhttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/28457Financial Distress, Profitability, Leverage, Liquidity, Going Concern
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Made Ade Yuliyani
Ni Made Adi Erawati
spellingShingle Ni Made Ade Yuliyani
Ni Made Adi Erawati
THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION
E-Jurnal Akuntansi
Financial Distress, Profitability, Leverage, Liquidity, Going Concern
author_facet Ni Made Ade Yuliyani
Ni Made Adi Erawati
author_sort Ni Made Ade Yuliyani
title THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION
title_short THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION
title_full THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION
title_fullStr THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION
title_full_unstemmed THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, LEVERAGE, AND LIQUIDITY ON GOING CONCERN AUDIT OPINION
title_sort effect of financial distress, profitability, leverage, and liquidity on going concern audit opinion
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-05-01
description 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
topic Financial Distress, Profitability, Leverage, Liquidity, Going Concern
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28457
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