CD Skripsi

Pengaruh Solvabilitas, Debt Default, Audit Report Lag, Opinion Shopping, Dan Audit Quality Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

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ABSTRACT

This research to analyze the effect of solvabilitas, debt default, audit report lag, opinion shopping, and audit quality on going concern audit opinion. The data used in this research is secondary data. The population in this study are service companies listed on the Indonesia Stock Exchange in period 2013-2017. Sampling research is obtained by using purposive sampling method and produce sample 19 companies in observation period for 5 years, so that data analyzed amounted to 95. The method of analysis used logistic regression method. The statistical test tool used is the software SPSS version 24. The test results show that solvabilitas have not effect on going concern audit opinion with significance value 0,404 >0,05, debt default have effect on going concern audit opinion with significance value 0,000< 0,05, audit report lag have not effect on going concern audit opinion with significance value 0,069 > 0,05, opinion shopping have effect on going concern audit opinion with significance value 0,019 < 0,05, and quality audit have not effect on going concern audit opinion with significance value 0,195 > 0,05
Keywords: solvabilitas, debt default, audit report lag, opinion shopping, audit quality, going concern audit opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0305)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0305)

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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