CD Skripsi

Pengaruh Financial Distress, Audit Delay Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Selama Tahun 2021-2023)

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ABSTRCT
Auditing Standard (SA) 570 defines a going concern audit opinion as one issued when material uncertainty exists regarding events or conditions that may cast substantial doubt on an entity’s ability to continue as a going concern (IAPI, 2021). This study aims to investigate the effect of financial distress, audit delay, and firm size on the likelihood of receiving a going concern audit opinion. The research population comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sampling technique used was the purposive sampling method. Testing this hypothesis uses logistic regression analysis with the help of the IBM SPSS 31 program. The finacial distress variable has a significance level of 0.011 < 0.05, so H1 is accepted, which means that financial distress influence the going concern audit opinion. The audit delay variable has a significance level of 0,004 < 0.05, so H2 is accepted, which means that audit delay influence the going concern audit opinion. The firm size variable has a significance level of 0.029 < 0.05, so H3 is accepted, which means that firm size influence the going concern audit opinion.
Keywords: Financial Distress, Audit Delay, Firm Size, Going Concern Audit Opinion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110035

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110035

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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