CD Skripsi
Pengaruh Debt Default, Disclosure, Audit Client Tenure, Audit Lag Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar Di Bei Periode Tahun 2015 – 2019)
Abstract
This research is aims to analyze and provide empirical evidence about (1)
the effect of debt default on going concern audit opinion (2) the effect of disclosure
on going concern audit opinion (3) the effect of audit client tenure on going concern
audit opinion (4) the effect of audit lag on going concern audit opinion. going
concern audit opinion (5) the effect of opinion shopping on going concern audit
opinion. The population used in this study are manufacturing companies listed on
the Indonesia Stock Exchange in 2015-2019. The sampling method used purposive
sampling, with a total of 12 companies. Data were analyzed using logistic
regression analysis using Statistic Product and Service Solution (SPSS) version 22.
The results of this study indicate that (1) debt default has an effect on going concern
audit opinion with a significance value of 0.032
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