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ANALISIS PENGARUH DEBT DEFAULT, CASH FLOW OPERATION DAN OPINI TAHUN SEBELUMNYA TERHADAP OPINI GOING CONCERN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAF AR DI BEI)

Mangantjo, Moh. Rizky (2011) ANALISIS PENGARUH DEBT DEFAULT, CASH FLOW OPERATION DAN OPINI TAHUN SEBELUMNYA TERHADAP OPINI GOING CONCERN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAF AR DI BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

Background: Each company was founded by the Going Concern assumption. It takes a good performance from the managerial to run the company. And to assess performance and managerial bridge interest parties (agents) with the owner (principal) need third-party, he is auditors. Auditors can provide an assessment of the company's current situation and provide early warning if the company is entering the category concerned, so that could affect the company's survival. Purpose: The effect of Debt default, cash flow operations and opinion in previous year of Going Concern opinion. Research Method: To measure the Debt Default uses the Times Interest Earned, Cash flow operation and Opinion years earlier can be directly viewed on the auditor's report and statement of cash flows. To analyze the influence of these variables on the Going Concern opinion used logistic regression analysis. Result of Study: Debt Default Influential significantly negative on Going Concern opinion. Cash Flow Operation not affect significantly negative opinion the previous year and significantly positive effect on the going concern opinion.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 02:41
Last Modified: 12 Jan 2015 02:41
URI : http://eprints.umm.ac.id/id/eprint/14602

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