PENGARUH DEBT DEFAULT, PRIOR OPINION, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

BALQIS A, PUTI INDAH and Gozali, Efva Octavina Donata (2023) PENGARUH DEBT DEFAULT, PRIOR OPINION, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of debt default, prior opinion, and profitability on receiving going concern audit opinion in mining companies listed on the Indonesia Stock Exchange in 2017-2021. The research method used in this research is a quantitative method. The type of data used secondary data obtained from the annual financial reports of each sample company on the Indonesian Stock Exchange website. The sampling technique used purposive sampling which resulted in a total sample of 125 companies. The data analysis techniques in this study used Method of Successive Interval and Logistic Regression with the help of the Software Statistical Program for Social (SPSS) version 26.0. The results of this study indicate that debt default has no effect on going concern audit opinion, prior opinion has an effect on going concern audit opinion, and profitability has no effect on going concern audit opinion.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Debt Default, Prior Opinion, Profitabilitas, Opini Audit Going Concern
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Puti Indah Balqis A
Date Deposited: 15 May 2023 01:42
Last Modified: 15 May 2023 01:42
URI: http://repository.unsri.ac.id/id/eprint/102498

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