Text

PENGARUH PROFITABILITAS, ARUS KAS OPERASI, OPINION SHOPPING, DAN TOTAL ASSET TURNOVER TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023)

---

Penilaian

---

This study aims to analyze the factors that influence audit opinion with going concern assumptions, namely profitability, operating cash flow, opinion shopping, and total asset turnover. This study adds liquidity and the previous year's audit opinion as control variables. The object of this research is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2023. The purposive sampling method was used in determining the sample and obtained a total sample of 63 companies with a total of 252 observations. The results showed that profitability, operating cash flow, and opinion shopping have no effect on audit opinion with going concern assumptions, while total asset turnover has a negative effect on audit opinion with going concern assumptions.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002102	T170174	T1701742025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1701742025

Publisher

: Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

vii, 79 hlm.; ill.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.07

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi

Specific Detail Info

-

Statement of Responsibility

EM

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment