PENGARUH RENCANA MANAJEMEN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN KAP SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2013-2017)

PENGARUH RENCANA MANAJEMEN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN KAP SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2013-2017)

management plan, leverage, financial distress, accounting firm size, going concern

The research aims to prove influence of management plans, leverage and financial distress to acceptance of going concern audit opinion with accounting firm size as moderating. The research used 262 companies listing on Bursa Efek Indonesia (BEI) in 2013-2017 period. Sample was selected using purposive sampling method. Analysis technique that used is logistic regression analysis. The results of this research show that
management plans, leverage and financial distress have a positive and significant effect on the acceptance of going concern audit opinion. Accounting firm size is able to moderate the relationship of leverage on the acceptance of going concern audit opinion, the accounting firm size is not able to moderate the relationship
between management plans and financial distress on the acceptance of going concern audit opinion.

Herlina Helmy Klau

http://jam.stieykpn.ac.id/index.php/jam/issue/view/129

STIE YKPN Yogyakarta

April 2020

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020