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PENGARUH MODIFIED AUDIT OPINION DAN GOING CONCERN AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2015)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH MODIFIED AUDIT OPINION DAN GOING CONCERN AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2015)
 
Creator Nafisah, Habibatun
Diana, Nur
Mawardi, Muhammad Cholid
 
Description ABSTRACTThis study aims to determine the effect of modified audit opinion and goingconcern audit opinion toward borrowing cash flow and to know the effect ofmodified audit opinion and going concern audit opinion to investment cash flow.The population of this study is a manufacturing company listed on the IndonesiaStock Exchange period 2014-2016. The sample of this research as many as 58companies and due to use the span of 3 years then the number of existing samples174 samples. Methods in sampling using purposive sampling and using linearregression as a test tool of research, the results showed that modified auditopinion, is not proven to affect borrowing cash flow and does not affect theinvestment cash flow because audit opinion is not the only consideration toprovide loans to creditors and in investing in accordance with the needs of thecompany not because of audit opinion obtained. For going concern audit opinionthere is an effect on borrowing cash flow and investment cash flow because thereis uncertainty about the Company's ability to maintain its survival hence thecompany tend to get fewer loan and especially for investment expenditure.Keywords: Modified audit opinions, going concern audit opinion, borrowing cashflow, and investment cash flow
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1449
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1449/1421
 
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