FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH OPINI AUDIT GOING CONCERN PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN
ABSTRACT: This research aimed
to get empirical evidence of the effect of going concern audit opinion and the
ability to moderate the influence of financial distress going concern audit
opinion on the timeliness of the publication of the financial statements of
companies listed on the Stock Exchange Indonesia. The theory used in this study
is the theory of the Agency (Agency Theory ). The population used in this
research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in
the year 2012-2014. The samples used were 67 companies with purposive sampling
technique. The data collection was conducted using non-participant observation.
The data analysis technique used is the Logistic Regression Analysis and Moderated
Regression Analysis (MRA). The results of this research showed that the
variables going concern opinion of a negative effect the timeliness. Variable
financial distress reinforce negative influence on the going concern opinion
timeliness.
Penulis: Putu Krisna
Wijayanthi, I Ketut Budiartha
Kode Jurnal: jpakuntansidd160098
