Ayuni Rahmawati, . (2024) PENGARUH MASA PERIKATAN AUDIT, KUALITAS AUDIT, DAN MASA LAPORAN AUDIT TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study that aims to determine the effect of audit engagement period, audit quality, and audit report period on going concern audit opinion. This study uses a population of mining companies listed on the Indonesia Stock Exchange in 2019-2022 and obtained a sample of 152 data from 38 companies by purposive sampling. The hypothesis in this study was tested with logistic regression with the help of the IBM SPSS version 23 program and a significance level of 5%. The test results show that the audit report period has a positive effect on the possibility of receiving a going concern audit opinion, audit quality has a negative effect on the possibility of receiving a going concern audit opinion, and the audit engagement period has no effect on the possibility of receiving a going concern audit opinion.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112048] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Eko Yulianto] [Penguji 2: Rudi Ginting] |
| Uncontrolled Keywords: | Going Concern Audit Opinion, Audit Engagement Period, Audit Quality, Audit Report Period |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Ayuni Rahmawati |
| Date Deposited: | 21 Mar 2024 01:13 |
| Last Modified: | 21 Mar 2024 01:13 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28619 |
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