Pengaruh default on obligation dan variabel keuangan lain terhadap pengeluaran opini going concern : studi empiris atas perusahaan manufaktur yang terdaftar di BEI periode 2003 - 2007

Deskripsi

This study examines the influence of debt default and other seven financial variables, namely CACL, CFTL, CCR, NIBTS, RLSS, LTDTA, and SIZE, to the issuance of going-concern opinion. Logistic regression is used to examine the three models. The result of this study finds that debt default positively influence the issuance of going-concern opinion. The result also indicates that debt default has incremental explanatory power to the issuance of going-concern opinion. RLSS positively influence the issuance of going-concern opinion. CACL and SIZE negatively influence the issuance of going-concern opinion. CFTL and NIBTS do not negatively influence the issuance of going-concern opinion. CCR and LTDTA do not negatively and positively influence the issuance of going-concern opinion when they are examined together with debt default. Ada tabel