CD Skripsi
Pengaruh Kondisi Keuangan, Disclosure Dan Reputasi Auditor Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2021)
ABSTRACT
This study aims to test and prove empirically the effect of financial condition, disclosure and auditor's reputation on going concern audit opinion. The population of this study are manufacturing companies listed on the IDX for the 2017-2021 period with a total sample of 15 companies. The sampling technique used purposive sampling. The data analysis method used in this study is a quantitative analysis technique with the logistic regression hypothesis testing formula processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25.0 for windows. The results of hypothesis testing show that the financial condition and disclosure variables have a significant effect on going-concern audit opinion, while the auditor's reputation has no effect.
Keywords: Financial Condition, Disclosure of Auditor's Reputation and Going Concern Audit Opinion.
Tidak tersedia versi lain