Record Detail
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The Effect of Profitability And Liquidity On Going Concern Audit Opinion With The Auditcommittee As A Moderating Variable (Empirical Study In Customer Cyclicals Sector Companies Listed On Indonesia Stock Exchange (Idx) For Period 2019-2021)
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Thesis Supervisor:Jasman--This study aims to determine the effect of profitability and liquidity on the
acceptance of going concern audit opinion with the audit committee as
moderator. The data used in this study are secondary data in the form of annual
reports obtained from the Indonesia Stock Exchange (IDX) website. The
population of this study is cyclical customer companies listed on the IDX for the
period 2019 - 2021, with a total sample size of 64 cyclical customer companies.
The results of this study indicate that profitability affects going concern audit
opinion acceptance. Liquidity has no influence on the going concern audit
opinion acceptance. The audit committee is also unable to moderate the effect of
profitability and liquidity on going concern audit opinion acceptance.
Availability
| SIA-240070 | SIA-240070 | Digital | Available |
Detail Information
| Series Title |
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| Call Number |
SIA-240070
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| Publisher | Perbanas Institute : Jakarta., 2023 |
| Collation |
vi, 103 hlm.;ilius
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| Language |
Indonesia
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| ISBN/ISSN |
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| Classification |
SIA-240070
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| Content Type |
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| Media Type |
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| Carrier Type |
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| Edition |
S1 Akuntansi kelas Internasional
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| Specific Detail Info |
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| Statement of Responsibility |
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Other version/related
No other version available
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