CD Skripsi

Pengaruh Debt Default, Opinion Shopping, Audit Lag, Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Empiris Pada Badan Usaha Milik Negara Periode 2017-2021)

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ABSTRACT
This study aims to examine the effect of debt default, opinion shopping, audit lag and previous year's audit opinion on going concern audit opinion. This research is a quantitative study using secondary data derived from financial reports.
The population in this study are all State-Owned Enterprises (BUMN) for the
2017-2021 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were 56 companies and were selected based on predetermined criteria. The data analysis method used was logistic regression.
The results show that debt default and opinion shopping variables have no significant effect on going concern audit opinion. Meanwhile, the audit lag variable and the previous year's audit opinion have a significant effect on the going concern audit opinion.
Keywords: debt default, opinion shopping,audit lag, previous year’s audit opinion, going concern audit opinion
OpiniTahunSebelumnya.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113535

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902113535

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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