Image of Pengaruh Kualitas Audit, Audit Delay, Prior Opinion, Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Dibei Periode 2016-2020)
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Pengaruh Kualitas Audit, Audit Delay, Prior Opinion, Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Dibei Periode 2016-2020)

ABSTRACT
Audit opinion is an assessment given by the auditor on the company's financial statements. This study aims to examine the effect of audit quality, audit delay, prior opinion and company size on going concern audit opinion acceptance. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection in this study used a purposive sampling method. The samples selected in this study were 15 companies and were selected based on predetermined criteria. The data analysis method used in this study is logistic regression analysis. The results showed that audit delay and prior opinion had a significant effect on going concern audit opinion. Meanwhile, audit quality and company size have no significant effect on going-concern audit opinion.
Keywords: Audit Quality, Audit Delay, Prior Opinion, Company Size, Going Concern Audit Opinion

Ketersediaan
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Perpustakaan Universitas Riau 1802123986
1802123986
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802123986
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802123986
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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