CD Skripsi
Pengaruh Leverage, Liquidity Ratio, Opinion Shopping Dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020)
ABSTRACT
This study aims to examine the effect of leverage, liquidity ratio, opinion shopping, and financial distress on 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 research is descriptive statistics and Partial Least Square (PLS).
The results of this study indicate that the leverage variable affects the going concern audit opinion with a significance level of -0.458 with a p-value of 0.000 which means p-value
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