PENGARUH DEBT DEFAULT, OPINION SHOPPING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT GOING CONCERN

Dinda Amelia Zanitha, . (2025) PENGARUH DEBT DEFAULT, OPINION SHOPPING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine and analyze the influence of debt default, opinion shopping, and institutional ownership on the going concern audit opinion. This research is quantitative in nature, with the objects of study being companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample used in this study consists of 252 data points from 66 companies, selected using purposive sampling. Hypothesis testing is conducted using a logistic regression model through SPSS version 22. The results of the study show that debt default has a significant positive effect on the going concern audit opinion, while opinion shopping and institutional ownership do not have a significant effect on the going concern audit opinion.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112203] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Eko Yulianto] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Debt Default, Opinion Shopping, Institutional Ownership, 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: DINDA AMELIA ZANITHA
Date Deposited: 12 Feb 2025 15:03
Last Modified: 12 Feb 2025 15:03
URI: http://repository.upnvj.ac.id/id/eprint/34679

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