Saputra, Akbar Wira Dimas (2025) The effect of financial distress on the issuance of a going concern audit opinion / Akbar Wira Dimas Saputra</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study aims to examine the effect of financial distress on going concern audit opinions. The test was conducted on 49 real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period determined by purposive sampling method. Financial distress was assessed using the Altman Z-score and going concern audit opinions were assessed using dummy variables. The analysis technique used was logistic regression. The results of this study indicate that financial distress has a significant negative effect on the granting of going concern audit opinions. Financial distress with a high score will reduce the likelihood of auditors issuing going concern audit opinions. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 15 Oct 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424568 |
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