Skripsi

PENGARUH SOLVABILITAS, AUDIT REPORT LAG, PROFITABILITAS, ARUS KAS OPERASI DAN INTENSITAS ASET TAK BERWUJUD TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024)

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This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from the IDX. The data analysis technique used was logistic regression analysis using SPSS version 26. The results of this study indicate that operating cash flow negatively affects the going-concern audit opinion, while solvency, audit report lag, and profitability have no effect on the going-concern audit opinion.

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Availability

Detail Information

Series Title

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Call Number

T1946492026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xiii, 72 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Audit
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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