PENGARUH PERTUMBUHAN PERUSAHAAN, DEBT DEFAULT, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN

Asih Anita, . (2024) PENGARUH PERTUMBUHAN PERUSAHAAN, DEBT DEFAULT, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study which aims to examine the influence of company growth, debt default, and audit client tenure on going concern audit opinion. The population in this research is all publicly traded companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Sampling was carried out using random sampling using the Slovin formula and a sample of 90 companies were obtained as samples in this research. Hypothesis testing uses Logistic Regression Analysis with the help of STATA version 12 software and Microsoft Excel with a significance level of 5% (0.05). Based on the results of the data analysis that has been presented, it can be concluded that (1) company growth has a negative relationship and has a significant effect on going concern audit opinion; (2) debt default has a positive relationship and does not have a significant effect on going concern audit opinion; (3) audit client tenure has a negative relationship and does not have a significant effect on going concern audit opinion.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil : 2010112037] [Pembimbing : Rudi Ginting] [Penguji 1 : Krisno Septyan] [Penguji 2 : Agus Maulana]
Uncontrolled Keywords: Company Growth, Debt Default, Audit Client Tenure, Going Concern Audit Opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Asih Anita
Date Deposited: 21 Mar 2024 03:30
Last Modified: 21 Mar 2024 03:30
URI: http://repository.upnvj.ac.id/id/eprint/28744

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