PENGARUH LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN PRIOR OPINION SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Katolik Musi Charitas
Author
Yanita, Fransiska Maria
Subject
H Social Sciences (General)
Datestamp
2022-06-29 03:41:46
Abstract :
ABSTRACT This research was conducted to determine whether prior opinion can moderate the effect of leverage and company growth against going concern audit opinion. Data sourced from financial statements in IDX.co.id used as a measuring tool in this research. The population are services company listed on the Indonesia Stock Exchange. Samples to be used are selected using the techniques of non-probability purposive sampling method. The sample in this research that sector infrastructures, utilities, and transportation companies listed on the Stock Exchange from 2015 until 2017. The analysis method used statistics logistic regression. The result showed that prior opinion can not maderat relationship between leverage to going concern audit opinion. On other hand, prior opinion can moderat reationship between growth compant to going concern audit opinion. Keywords: Leverage, Company Growth, Prior Opinion, and Going Concern Audit Opinion.
ABSTRACT This research was conducted to determine whether prior opinion can moderate the effect of leverage and company growth against going concern audit opinion. Data sourced from financial statements in IDX.co.id used as a measuring tool in this research. The population are services company listed on the Indonesia Stock Exchange. Samples to be used are selected using the techniques of non-probability purposive sampling method. The sample in this research that sector infrastructures, utilities, and transportation companies listed on the Stock Exchange from 2015 until 2017. The analysis method used statistics logistic regression. The result showed that prior opinion can not maderat relationship between leverage to going concern audit opinion. On other hand, prior opinion can moderat reationship between growth compant to going concern audit opinion. Keywords: Leverage, Company Growth, Prior Opinion, and Going Concern Audit Opinion.
File :
EA-2018-141506-Cover.pdf
EA-2018-141506-Abstract.pdf
EA-2018-141506-Complete.pdf
EA-2018-141506-Summary_id.pdf
EA-2018-141506-Tableofcontent.pdf
EA-2018-141506-Chapter1.pdf
EA-2018-141506-Chapter2.pdf
EA-2018-141506-Chapter3.pdf
EA-2018-141506-Chapter4.pdf
EA-2018-141506-Conclusion.pdf
EA-2018-141506-Reference.pdf
EA-2018-141506-Attachemnt.pdf
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