CD Skripsi
Pengaruh Kualitas Audit, Debt Default, Disclosure Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016 – 2018)
ABSTRACT
This study aims to examine and analyze: (1) The Effect of Audit Quality on
Going Concern Audit Opinions, (2) The Effects of Debt Default on Going
Concern Audit Opinions, (3) The Effect of Disclosure on Going Concern Audit
Opinions, (4) The Effect of Company Growth on Going Concern Audit Opinions.
The sampling method used in this study was the purposive sampling method
during the 2016-2018 period on the Indonesian Stock Exchange (BEI) in
manufacturing companies as many as 144 and 19 observation samples with
logistic regression as the analysis technique. The statistical test tool used is the
Statistical Product and Services Solution (SPSS) Program version 17.0, while the
data used is in the form of Audit Quality, Debt Default, Disclosure and Company
Growth for the 2016-2018 period. The results of this study found that the audit
quality has a sig = 0.259 and has not effect on going concern audit opinion, debt
default has a sig = 0.019 and has an effect on going concern audit opinion,
disclosure has a sig = 0.485 has not effect on going concern audit opinion and
company growth has a sig = 0.004 and has an effect on going concern audit
opinion.
Keywords : Going Concern Audit Opinion, Audit Quality, Disclosure,
Company Growth
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