Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Wahyu Delta Setyanida (Universitas Stikubank Semarang)
Ceacilia Srimindarti (Universitas Stikubank Semarang)

Article Info

Publish Date
17 May 2021

Abstract

This research aims to examinethe effect of. financial. condition, debt. default, size, and.Growth on going. concern. audit. opinion. All. manufacturing. companies. listed.onthe. Indonesia. Stock. Exchange. from. 2017. to. 2019 are. used. in. this. study. as.a population. Sample method used in this research is purposive sampling. The. samples. obtained. in. this. study. were. 215 samples. from. 494 manufacturing. companies. The method of analysis used in this research is logistic. regression.Analysis.The result of this research found that. financial. condition, debt. default, size, and growth. does. not. have. a significant.Impacton. going. concern. audit. opinion.The results of this study have implications for the company in order to avoid going concern audit opinion.

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Journal Info
Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Website

Abbrev

simak

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Mathematics Social Sciences

Description

SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 ...