THE INFLUENCE OF OPINION SHOPPING, DEBT DEFAULT, AND PREVIOUS AUDIT OPINION TOWARD GOING CONCERN OPINION

dc.contributor.author	Yohanes, Frans
dc.date.accessioned	2021-10-12T04:44:59Z
dc.date.available	2021-10-12T04:44:59Z
dc.date.issued	2019
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/5024
dc.description.abstract	Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research has the objective to determine the relationship between Opinion Shopping, Debt Default, and Previous Audit Opinion with Going Concern Opinion in manufacturing companies listed in IDX year 2014-2018. The population of this research is 171 manufacturing companies and using purposive sampling method. Total of sample are 33 manufacturing companies; thus, 165 units analysis is obtained from the total of 5 years. The research analyzes data using logistic regression analysis method. The results of the analysis showed that Debt Default, and Previous Audit Opinion has significant influence toward Going Concern Opinion and Opinion Shopping does not have significant influence toward Going Concern Opinion.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201500115
dc.subject	going concern	en_US
dc.subject	opinion shopping	en_US
dc.subject	debt default	en_US
dc.subject	previous audit opinion	en_US
dc.subject	audit lag	en_US
dc.subject	manufacturing	en_US
dc.title	THE INFLUENCE OF OPINION SHOPPING, DEBT DEFAULT, AND PREVIOUS AUDIT OPINION TOWARD GOING CONCERN OPINION	en_US
dc.type	Thesis	en_US