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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
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
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6770 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Debt Financial accounting Auditing Bons |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 103 p. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |