PENGARUH UKURAN PERUSAHAAN, MASA AUDIT DAN GAGAL BAYAR TERHADAP OPINI AUDIT GOING CONCERN

Dea Oktavia Radi, . (2020) PENGARUH UKURAN PERUSAHAAN, MASA AUDIT DAN GAGAL BAYAR TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is using quantitative study aimed to see whether there are influence of company’s size, audit tenure, and debt default on going concern audit opinion. This study uses mining companies listed in Indonesia Stock Exchange for period 2015-2019 as population. Sample selected by purposive sampling and collected 27 mining companies. Testing the hypothesis in this study was used Regression Logistic Analisys using SPSS version 25 analysis tool with a significant level of 0.05%. The results of these test indicate that (1) Company Size has not significant effect on toward proceeds Going Concern Audit Opinion (2) Audit tenure significant effect on toward proceeds Going Concern Audit Opinion (3) Debt Default has significant effect on toward proceeds Going Concern Audit Opinion

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1610112041] [Penguji II: Satria Yudha Wijaya] [Penguji I: Husnah Nur Laela Ermaya] [Ketua Penguji: Ediwarman]
Uncontrolled Keywords: Company Size, Audit Tenure, Debt Default, and Going Concern Audit Opinion.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 29 Jul 2026 03:54
Last Modified: 29 Jul 2026 03:54
URI: http://repository.upnvj.ac.id/id/eprint/52077

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