ANALISIS DETERMINAN YANG MEMENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN

Ristina Clarisa, . (2022) ANALISIS DETERMINAN YANG MEMENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study with the aim of knowing and analyzing the factors that influence the acceptance of going concern audit opinion. The factors studied in this case are debt default, opinion shopping, company size, and company growth. The population in this study are transportation logistics companies and property real estate companies listed on the Indonesia Stock Exchange in 2018-2020. The data samples was determined using purposive sampling method and obtained a 222 samples from 74 companies. Hypothesis testing using logistic regression analysis with SPSS version 26 program. Result of this study indicate that opinion shopping has a significant positif effect on the acceptance of going concern audit opinion, company growth has a significant negative effect on the acceptance of going concern audit opinion, meanwhile debt default and company size has no significant effect on the acceptance of going concern audit opinion.

Item Type: Thesis (Skripsi)
Additional Information: Ristina Clarisa: 1810112085 Pembimbing: Mahendro Sumardjo Penguji 1: Masripah Penguji 2: Agus Maulana
Uncontrolled Keywords: Debt Default, Opinion Shopping, Company Size, Company Growth, Going Concern Audit Opinion.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ristina Clarisa
Date Deposited: 25 Jul 2022 06:44
Last Modified: 25 Jul 2022 06:44
URI: http://repository.upnvj.ac.id/id/eprint/18018

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