CD Skripsi

Pengaruh Audit Tenure, Ukuran Kap Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Studi Kasus Perusahaan Infrastruktur Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Tahun 2020-2022)

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The going concern audit opinion is an opinion issued by auditors to ensure whether a company can sustain its existence (IAPI, 2011). This study aims to test and analyze the influence of Audit Tenure, KAP Size, and company size on the Going concern audit opinion. The population of this research is Infrastructure and Transportation Companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The sample is determined using purposive sampling. Hypothesis testing employs logistic regression analysis conducted with the assistance of SPSS 25. The audit tenure variable has a significance level of 0.038 < 0.05, thus accepting H1, indicating that audit Tenure negatively affects the acceptance of the going concern audit opinion. The KAP size variable has a significance level of 0.009 < 0.05, rejecting HO, signifying that KAP size negatively influences the acceptance of the going concern audit opinion. The company size variable has a significance level of 0.076 > 0.05, rejecting HO, meaning that company size does not affect the acceptance of the going concern audit opinion.
Keyword: Audit Tenure, KAP Size, Company Size, Going Concern Audit Opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002124694

Penerbit

Pekanbaru : Universitas Riau- FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002124694

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

Vina

Versi lain/terkait

Lampiran Berkas

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