RIZQA RASTIAN PRATAMA (2017) PENGARUH FINANCIAL DISTRESS, PRIOR LOSS, FINANCIAL RATIO, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17199

Abstract

This study aims to analyze and provide empirical evidence of the effect of financial distress, prior loss, financial ratio, and opinion prior year toward acceptance on audit opinion of going concern. This study uses secondary data from Indonesia Stock Exchange Market, annual reports of companies which listed on Indonesia Stock Exchange Market in 2014-2016. This study uses purposive sampling method and resulted 123 firms. The method of analysis of this study used logistic regression with SPSS 16 Program. The result indicate that financial distress, prior loss, and financial ratio had no influence on audit opinion of going concern. Instead, the audit opinion prior year toward have an positive effect on audit opinion of going concern.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: AUDIT OPINION OF GOING CONCERN, FINANCIAL DISTRESS, PRIOR LOSS, FINANCIAL RATIO, OPINION PRIOR YEAR TOWARD ACCEPTANCE OPINI AUDIT GOING CONCERN, FINANCIAL DISTRESS, PRIOR LOSS, FINANCIAL RATIO, OPINI AUDIT TAHUN SEBELUMNYA
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:27
URI: https://etd.umy.ac.id/id/eprint/57822

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