Skripsi

PENGARUH MANIPULASI AKTIVITAS RIIL, PROFITABILITAS DAN BUSINESS STRATEGY TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

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Penilaian

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This study aims to examine the effect of real activity manipulation, profitability and business strategy on going concern audit opinion. The object of this research is the raw goods sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. By using purposive sampling method, the number of samples in this study were 50 companies with a total of 250 observations. This test uses logistic regression analysis techniques with SPSS analysis tools. The results showed that profitability and differentiation strategy had a significant negative effect on going concern audit opinion. Meanwhile, abnormal operating cash flow, abnormal production activity costs, abnormal discretionary costs and cost leadership strategy have no effect on going concern audit opinion.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407003735	T146759	T1467592024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1467592024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xiv, 71 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Manipulasi Aktivitas Riil

Specific Detail Info

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Statement of Responsibility

KA

Other version/related

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