PENGARUH PRIOR OPINION, LIKUIDITAS, PROFITABILITAS DAN ARUS KAS OPERASI TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017

Jeremia, Rizky Natanael (2018) PENGARUH PRIOR OPINION, LIKUIDITAS, PROFITABILITAS DAN ARUS KAS OPERASI TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The research examine whether prior opinion, liquidity, profitability, operating cash flow have an effect on going concern on companies listed on the Indonesia Stock Exchange (BEI) 2015,2016 and 2017. The data used is secondary data and sampling technique using purposive sampling method with the number of samples used in this study were 112 companies. The variables are tested by logistic regression. From the research result known that profitability have an effect on giving of going concern audit opinion and prior opinion, liquidity and operating cash flow does not affect the giving of going concern audit opinion Keywords : Prior opinion, Liquidity, Profitability, Operating cash flow and Going Concern

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