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PENGARUH DEBT DEFAULT DAN VARIABEL KEUANGAN LAIN DALAM PENGELUARAN OPINI GOING CONCERN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013

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Going concern is one of essential things for user to make a financial decision. A going concern opinion usually use and help stakeholder to detect whether an entity is able to maintain its operation for the next years. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research tested 5 independent variables: current assets/current liabilities which known as current ratio, profitability ratio which measured with net income before taxes divided by net sales, coverage ratio which measured with operating cash flor divided by total liabilities, financial leverage and debt default. This research uses a regression logistic analysis to determine the relationship of each variable to going concern audit report. Different from previous researches, the results of this research shows that liquidity, profitability, coverage and financial leverage are not significant to influence the issuance of going concern audit report¸while debt default has a very powerful connection to the issuance of it.

Identifier / keyword: liquidity, current ratio, net income before tax, net sales, profitability, cash flow, total liabilities, coverage, financial leverage, long term debt, total assets, debt default.

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Series Title

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Call Number

S 121526 KAR p

Publisher

Jakarta : STIE Indonesia Banking School., 2015

Collation

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Language

Indonesia

ISBN/ISSN

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Classification

657.07

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Media Type

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Carrier Type

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Edition

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Subject(s)

Skripsi IBS (Akuntansi)

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