CD Skripsi
Pengaruh Disclosure, Pertumbuhan Perusahaan, Kualitas Audit Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2017)
ABSTRACT
This study aims to examine the effect of disclosure, company growth, audit
quality and financial condition on going concern audit opinion acceptance of
manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2013-
2017 period.
This research is a quantitative study where the data used in this study are
secondary data. The population in this study are publicly traded companies listed on
the Indonesian Stock Exchange (BEI) in the 2013-2017 period. The research sample
was selected using purposive sampling method, the research sample selected was 16
companies. The data analysis techniques used in this study were descriptive statistics
and logistic regression.
The results showed that disclosure has an effect on going concern audit
opinion with a significance level of 0.010 α
= 0.05, audit quality has no effect on going concern audit opinion. concern with a
significance value of 0.059> α = 0.05, financial conditions affect going-concern
audit opinion with a significance level of 0.020
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