Azhar Primo Mezara, . (2024) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research uses quantitative methods to see the influence of Profitability, Company Size, and Previous year’s Audit Opinion on going concern audit opinion, with an additional control variable Covid -19. The population used in the study are Retail sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Sample selection was carried out using a purposive sampling method so that the final sample was 30 companies. The hypothesis test used is Statistic descriptive and Logistic Regression Using SPSS 26 application. The results and conclusions of the hypothesis test are stated that (1) Company Size has no effect on going concern audit opinion issuance in the retail sector, (2) profitability has no effect on going concern audit opinion issuance in the retail sector, while (3) previous year’s audit opinion has an effect on the issuance of going concern audit opinion in the retail sector.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No. Panggil: 1810112168 Pembimbing: Panubut Simorangkir Penguji 1: Retna Sari Penguji 2: Andy Setiawan |
| Uncontrolled Keywords: | Previous Year’s Audit Opinion, Company Size, Profitability, Going Concern Audit Opinion. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Azhar Primo Mezara |
| Date Deposited: | 20 Mar 2024 07:52 |
| Last Modified: | 20 Mar 2024 07:52 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28843 |
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