CD Skripsi

Pengaruh Audit Tenure, Financial Distress, Opinion Shopping Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia & Sektor Aneka Industri Yang Terdaftar Di Bei Periode 2019-2021)

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ABSTRACT
This study aims to test and determine the effect of audit tenure, financial distress, opinion shopping and company size on acceptance of going concern audit opinions in manufacturing companies in the Basic Industry and Chemical Sector & the Miscellaneous Industry Sector which are listed on the IDX for the 2019-2021 period.
The sample in this study were 116 companies obtained using the porposive sampling method. Data were obtained through the official website of the Indonesia Stock Exchange and other websites and by studying literature related to research issues, both print and electronic media.
The data analysis technique used in this study is descriptive statistics and logistic regression analysis using SPSS. The results of this study indicate that (1) Tenure Audit has an effect on acceptance of going-concern audit opinion, (2) Financial Distress has an effect on acceptance of going-concern audit opinion, (3) Expenditure Opinion has no effect on acceptance of going-concern audit opinion and (4) Company size does not affect the receipt of going concern audit opinion.
Keywords: Audit Tenure, Financial Distress, Opinion Shopping, Company Size and Going Concern Audit Opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124530

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

1902124530

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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