CD Skripsi

Pengaruh Ukuran Perusahaan, Audit Tenure, Profitabilitas, Dan Solvabilitas Terhadap Opini Audit Terkait Going Concern (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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ABSTRACT
This study aims to determine the influence of company size, audit tenure,
profitability, and solvency on audit opinions related to going concerns. The
population in this study is all energy sector companies listed on the Indonesia Stock
Exchange in 2021-2023. The sample in this study is 25 companies that were studied
for 3 years, so the total sample is 75. The sampling used in this study used the
purposive sampling method, while the data processing method used in this study
was logistic regression analysis using SPSS version 25 software to process the data.
The results of this study show that the variable of company size affects audit
opinions related to going concern with a significance value of 0.002 < 0.05. The
tenure audit had no effect on the audit opinion related to going concern with a
significance value of 0.054 > 0.05. Profitability had no effect on the audit opinion
related to going concern with a significance value of 0.836 > 0.05. Solvency affects
the audit opinion related to going concern with a significance value of 0.007 < 0.05.
Keywords: Audit Opinion Related to Going Concern, Company Size, Tenure Audit,
Profitability, Solvency

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102125026

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102125026

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

daus

Versi lain/terkait

Lampiran Berkas

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