SKRIPSI AKS

Determinan Opini Audit Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

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ABSTRACT

This research was conducted because there is a phenomenon of increasing
the number of manufacturing companies receiving going concern audit opinions in
2019-2022. This research aims to test whether there is an influence between the
independent variables audit quality, financial distress, company size, leverage,
liquidity on the dependent variable of going concern audit opinion acceptance.
Quantitative type research with data sources from financial reports and
independent auditor reports. The population in this research is manufacturing
sector companies listed on the Indonesia Stock Exchange for the 2019-2022
research period. The sampling technique used purposive sampling so that 45
company samples were obtained over 4 years and produced 180 observation data.
The data analysis technique used in this research is logistic regression analysis.
The results of research using logical regression analysis show that the
variables financial distress and leverage have a positive effect on the acceptance
of going concern audit opinions. The audit quality variable has a negative effect on
the acceptance of going concern audit opinions. Meanwhile, the variables company
size and liquidity have no influence on the acceptance of the company's going
concern audit opinion.
Keywords: Audit Quality, Financial Distress, Company Size, Leverage, Liquidity,
Going Concern Audit Opinion.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ARY d 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 125 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Veranda Tania Arta Mevia

Versi lain/terkait

Lampiran Berkas

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