CD Skripsi
Pengaruh Pertumbuhan Perusahaan, Financial Distress, Opini Audit Tahun Sebelumnya, Dan Kualitas Auditor 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)
ABSTRACT
This study aims to examine the effect of Company Growth, Financial Distress, Previous Year`s Audit Opinion and Auditor Quality on the Acceptance of Going Concern Audit Opinions. The population of this study are Manufacturing Companies in the basic and chemical industry sectors & miscellaneous industry sectors listed on the Indonesia Stock Exchange (IDX) in the 2019-2021.
The research sample were 116 selected using purposive sampling method. Data were obtained throught data from the official website of the Indonesia Stock Exchange and other related wibsites 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 Regressiens. The results showed that Company Growth has no effect on the acceptance of Going Concern Audit Opinions, Financial Distress has an effect on the acceptance on Going Concern Audit Opinions, Previous Year`s Audit Opinion has an effect on the acceptance of Going Concern Audit Opinions and Auditor Quality has an effect on the acceptance of Going Concern Audit Opinions.
Keywords:Company Growth, Financial Distress, Previous Year`s Audit Opinion, Auditor Quality and Going Concern Audit Opinions
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