Kristianti, Febe (2024) Pengaruh Profitabilitas, Arus Kas, Likuiditas Terhadap Going Concern Opinion Dengan Audit Quality Sebagai Pemoderasi (Studi Empiris Terhadap Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022). Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Jurnal Tesis Febe Kristianti 122000735 (1).pdf Download (1MB) |
Abstract
This research aims to determine the influence of profitability, cash flow and liquidity variables on the going concern opinion variable as well as the influence of audit quality in moderating the relationship between the independent variables and the dependent variable. This research uses samples from property and real estate sector companies listed on the IDX in the 2019-2022 period. The statistical tool used to test this research hypothesis is logistic regression with SPSS version 26 software. This research shows partially, only the profitability variable has a significant negative effect on going concern opinion. Meanwhile, other variables such as cash flow and liquidity do not have a significant influence on the going concern opinion variable. And audit quality has no influence in strengthening the relationship between the independent variable and the dependent variable.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Tesis dapat dibaca di perpustakaan dengan Call Number KRI P 601/2024 |
| Uncontrolled Keywords: | going concern opinion, profitabilitas, arus kas, likuiditas, dan audit quality. |
| Subjects: | AKUNTANSI > Pasar Modal |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 08 Jul 2024 03:30 |
| Last Modified: | 08 Jul 2024 03:30 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2471 |
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