Image of Pengaruh Solvabilitas Dan Prior Opinion Terhadap Penerimaan Opini Audit Modifikasi Tentang Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bei Periode 2021-2023)
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Pengaruh Solvabilitas Dan Prior Opinion Terhadap Penerimaan Opini Audit Modifikasi Tentang Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bei Periode 2021-2023)

ABSTRACT
Modified audit opinion on going concern is an opinion issued by the
auditor to ascertain whether the company can maintain its survival (IAPI, 2011).
This study aims to test and analyze whether the effect of Solvency and Prior
Opinion on the Acceptance of Modified Audit Opinions on Going Concern with
Company Size as a Moderating Variable. The population in this study were all
infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2021-
2023.
The sample selection in this study used purposive sampling method. This
hypothesis testing using logistic regression analysis was carried out with the help
of the SPSS 27 program. The samples selected in this study were 23 companies
and were selected based on predetermined criteria. Data obtained through data
from the official website of the Indonesia Stock Exchange and other related
websites and studying literature related to research problems in both print and
electronic media.
The results showed that solvency affects the modified audit opinion on
going concern with a significant value of 0,043 < 0,05. Prior opinion affects the
modified audit opinion on going concern with a significant value of 0,001 < 0,05.
Company size is able to moderate the effect of solvency on modified audit opinion
on going concern with a significance value of 0,001 < 0,05. But company size is
not able to moderate the prior opinion on the modified audit opinion on going
concern with a significance value of 0,188 > 0,05.
Keywords: Solvency, Prior Opinion, Company Size, and Modified Audit Opinion
on Going Concern

Ketersediaan
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Perpustakaan Universitas Riau 2102124366
2102124366
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102124366
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102124366
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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