PENGARUH FINANCIAL DISTRESS, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN

Fahmi Adnan Assyaeid, . (2025) PENGARUH FINANCIAL DISTRESS, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the influence of financial distress, audit quality, and audit report lag on going concern audit opinions. The study employs a quantitative approach with research objects consisting of energy sector entities listed on the Indonesia Stock Exchange during the 2020–2023 period. The research sample was selected using the purposive sampling method, resulting in 297 observations with an uneven sample distribution across the years. Hypothesis testing was conducted using logistic regression analysis with STATA version 17 software. The findings indicate that financial distress and audit quality have a negative effect on going concern audit opinions, while audit report lag has a positive effect on going concern audit opinions.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112221] [Pembimbing: Harry Z. Soeratin] [Penguji 1: Ferry Irawan] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: financial distress, audit quality, audit report lag, going concern audit opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FAHMI ADNAN ASSYAEID
Date Deposited: 14 Feb 2025 03:43
Last Modified: 14 Feb 2025 03:43
URI: http://repository.upnvj.ac.id/id/eprint/34595

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