CD Skripsi
Pengaruh Kondisi Keuangan, Leverage Dan Reputasi Auditor Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bei Periode 2019-2021)
ABSTRACT
This research aims to test and prove empirically the influence of financial conditions, leverage and auditor reputation on going concern audit opinion. The population of this research is real estate and property companies listed on the IDX for the 2019-2021 period with a total sample of 58 companies. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with a logistic regression hypothesis testing formula which is processed with the help of a software program. The results of hypothesis testing show that the financial condition and leverage variables have a significant effect on going concern audit opinion, while the auditor's reputation is not proven to have an effect.
Keywords: financial condition, auditor reputation, leverage and going concern audit opinion
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