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Pengaruh Audit Tenure, Financial Distress, Dan Likuiditas Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2021)

ABSTRACT
Going concern audit opinion is an opinion issued by the auditor to ascertain
whether the company can maintain its viability. This study aims to determine the
effect of audit tenure, financial distress, liquidity on going concern audit opinion
with firm size as a moderating variable. The population in this study are all mining
listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample selection
in this study used a purposive sampling method. The samples selected in this study
were 15 companies and were selected based on predetermined criteria. The data
analysis method used is logistic regression. The results showed that audit tenure,
financial distress, and liquidity had an effect on going concern audit opinion.
Meanwhile, firm size has no effect in moderating the influence of audit tenure,
financial distress, liquidity on going concern audit opinion
Keywords: Audit tenure, Financial distress, Liquidity, Company Size and Audit
Opinion Going concern

Ketersediaan
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Perpustakaan Universitas Riau 1902124766
1902124766
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902124766
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902124766
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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