WHY AN AUDITOR ISSUE A GOING CONCERN OPINION AND THE FACTORS THAT INFLUENCE IT (CASE STUDY IN TEXTILE & GARMENTS MANUFACTURING COMPANIES)

C.D.U.A.P, Made Adinda Regita

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dc.contributor.author	C.D.U.A.P, Made Adinda Regita
dc.date.accessioned	2023-04-06T03:42:53Z
dc.date.available	2023-04-06T03:42:53Z
dc.date.issued	2022
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/11055
dc.description.abstract	A going concern opinion becomes an opinion that many companies may avoid because it may decrease investors' reliability on that companies. This research intends to figure out the factors that impact the issuance of going concern opinion using several variables such as Audit Tenure, Audit Quality, Prior Opinion, Liquidity & Profitability. The sample of this research is 96 sample units obtained from 12 textile and garments manufacturing companies registered on the Indonesia Stock Exchange for 2013 – 2020. This research is a descriptive quantitative research which use purposive sampling method and logistic regression analysis. From the analysis, it can be determined that prior opinion significantly influences the issuance of going concern opinion. Meanwhile, the Audit Tenure, Audit Quality, Liquidity & Profitability does not significantly influence the issuance of going concern opinion	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201800002
dc.subject	going concern	en_US
dc.subject	textile	en_US
dc.subject	manufacturing	en_US
dc.subject	audit tenure	en_US
dc.subject	audit quality	en_US
dc.subject	prior opinion	en_US
dc.subject	liquidity	en_US
dc.subject	profitability	en_US
dc.title	WHY AN AUDITOR ISSUE A GOING CONCERN OPINION AND THE FACTORS THAT INFLUENCE IT (CASE STUDY IN TEXTILE & GARMENTS MANUFACTURING COMPANIES)	en_US
dc.type	Thesis	en_US