SKRIPSI AKS

PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN

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ABSTRACT This study aims to determine the effect of leverage, profitability, liquidity, firm size, audit quality, and audit lag on going concern audit opinion. This research analyzes all companies listed on the Indonesia Stock Exchange in 2019-2021. The data used is secondary data from the company's annual financial reports. The population in this study are all companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used was purposive sampling technique and the final sample was 188 companies. The analysis technique used is logistic regression analysis using the IBM SPSS 23 program. The results showed that leverage and audit lag had a positive effect on going concern audit opinion; company size has a negative effect on going concern audit opinion; profitability, liquidity, and audit quality have no effect on going concern audit opinion. Keywords: going concern audit opinion, leverage, profitability, liquidity, company size, audit quality, and audit lag

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IST p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 185 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Isti Khoirul Rochmah

Versi lain/terkait

Lampiran Berkas

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