PENGARUH AUDIT TENURE, OPINION SHOPPING, DEBT DEFAULT, DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI GOING CONCERN

Cathabella Gilliani Putri, . (2023) PENGARUH AUDIT TENURE, OPINION SHOPPING, DEBT DEFAULT, DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study with the aim of knowing the influence of audit tenure, opinion shopping, debt default, and financial distress on the acceptance of going concern opinion. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2018-2021. The data samples were determined using purposive sampling method and obtained 1,368 samples from 342 companies. Hypothesis testing using logistic regression analysis with SPSS version 26 program. Results of this study indicate that debt default and financial distress have a significant positive effect on the acceptance of going concern opinion, meanwhile, audit tenure and opinion shopping have no significant effect on the acceptance of going concern audit opinion.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112178] [Pembimbing: Dewi Darmastuti] [Penguji 1: Taufiq Supriadi] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Audit Tenure, Opinion Shopping, Debt Default, Financial Distress, Going Concern Opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Cathabella Gilliani Putri
Date Deposited: 17 Feb 2023 07:17
Last Modified: 17 Feb 2023 07:17
URI: http://repository.upnvj.ac.id/id/eprint/22222

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