CD Skripsi
Pengaruh Audit Tenure, Likuiditas, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Studi Pada Perusahan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020)
ABSTRACT
This study aims to examine the effect of audit tenure, likuiditas, company growth
and company size on the going concern audit opinion acceptance. The population
of this study are publicly listed companies on the Indonesia Stock Exchange (IDX)
in the 2016-2020 period.The research sample was selected using purposive
sampling method. The data is obtained through data from the official website of
the Indonesia Stock Exchange and other related websites as well as by studying
literature related to research problems, both printed and electronic media.The
data analysis technique used in this study is logistic regression analysis with SPSS
26 application tools. The results of the study show that liquidity and company size
affect the acceptance of going concern audit opinions. While audit tenure,
company growth does not affect the acceptance of going concern audit opinion.
Keywords: Audit tenure, likuiditas, Company Growth and Company Size.
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