CD Skripsi

Pengaruh Kondisi Keuangan, Audit Tenure, Profitabilitas, Dan Opinion Shopping Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

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In Auditing Standards (SA) 570, a going concern audit opinion is an opinion issued by the auditor if there is material uncertainty related to events or conditions that can cause significant doubt about the entity's ability to maintain its business continuity (IAPI, 2021). This research aims to test and analyze whether there is an influence of financial conditions, audit tenure, profitability, and opinion shopping on going concern audit opinion. The population in this research are mining companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample was determined using purposive sampling. Testing this hypothesis uses logistic regression analysis, which is carried out using the SPSS 26 program. The financial condition variable has a significance level of 0.020 < 0.05, so H1 is accepted, which means that financial conditions influence the going concern audit opinion. The audit tenure variable has a significance level of 0.575 > 0.05, so H2 is rejected, which means audit tenure does not affect going concern audit opinion. The profitability variable has a significance level of 0.452 > 0.05, so H3 is rejected, which means that profitability does not affect going concern audit opinion. The opinion shopping variable has a significance level of 0.430 > 0.05, so H4 is rejected, which means that opinion shopping does not affect going concern audit opinion.
Keywords: Audit Tenure, Financial Condition, Audit Opinion Going Concern, Opinion Shopping, Profitability

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110068

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110068

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

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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