ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS

*Puji Astuti  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Sugeng Pamudji  -  Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
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Language: ID
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Abstract
This  study  analyzes  the  impact  of  going  concern  opinion,  financial actor’s  like liquidity, solvability, cash flow, and non financial factor’s like size of  firm and age of firm on probability of financial distress.. Population that use in study is 468 listed manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique.The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm, solvability, and size of firm  not affect to financial distress
Keywords: probability of financial distress, going concern opinion, financial factor’s, non financial factor’s

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