DETECTION OF FINANCIAL AND NON-FINANCIAL FACTORS AFFECTING THE ACCEPTANCE OF GOING CONCERN OPINION

dc.contributor.author	Monifa, Stasya
dc.date.accessioned	2023-04-06T02:26:33Z
dc.date.available	2023-04-06T02:26:33Z
dc.date.issued	2022
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/11040
dc.description.abstract	objective of this research is to examine the impact of financial factors (company size, profitability ratio, leverage ratio) and non-financial factors (auditor size, risky company) on the probability of accepting the going concern audit opinion using logistic regression analysis. The total population in this study is 124 from all sectors listed on the Indonesia Stock Exchange (IDX) period 2018-2020 and a total sample is 64 companies carried out using purposive sampling. Company Size and profitability ratio has a negative influence on the probability of receiving going concern opinion, leverage has a positive influence of receiving going concern opinion, auditor size has significant influence, and risky industries have an insignificant influence on the probability of receiving going concern opinion.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201800089
dc.subject	Going Concern Opinion	en_US
dc.subject	Company Size	en_US
dc.subject	Profitability Ratio	en_US
dc.subject	Leverage Ratio	en_US
dc.subject	Audior Size	en_US
dc.subject	Risky Company	en_US
dc.title	DETECTION OF FINANCIAL AND NON-FINANCIAL FACTORS AFFECTING THE ACCEPTANCE OF GOING CONCERN OPINION	en_US
dc.type	Thesis	en_US