PENGARUH AUDIT TENURE, DEBT DEFAULT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Inditha Nurhaqi Abdillah, . (2024) PENGARUH AUDIT TENURE, DEBT DEFAULT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT 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, debt default, and previous year's audit opinion on the acceptance of going concern opinion. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data samples were determined using purposive sampling method and obtained 520 samples from 104 entities. Hypothesis testing uses logistic regression analysis using SPSS version 29. Results of this study indicate that debt default and previous year's audit opinion have a significant positive effect on the acceptance of going concern opinion, meanwhile audit tenure has no effect on the acceptance of going concern opinion.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112131] [Pembimbing: Wisnu Julianto] [Penguji 1: Panubut Simorangkir] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: audit tenure, debt default, previous year's audit opinion, going concern audit 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: Inditha Nurhaqi Abdillah
Date Deposited: 21 Mar 2024 06:26
Last Modified: 21 Mar 2024 06:26
URI: http://repository.upnvj.ac.id/id/eprint/28044

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