PENGARUH LEVERAGE, AUDIT LAG, AUDITOR SWITCHING, DAN DEBT DEFAULT TERHADAP OPINI TERKAIT GOING CONCERN SEBAGAI PARAGRAF PENJELAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI PT BURSA EFEK INDONESIA TAHUN 2016 – 2020)

AGUSTI, SUCI INEKE and Saftiana, Yulia and Efriandy, Iwan (2022) PENGARUH LEVERAGE, AUDIT LAG, AUDITOR SWITCHING, DAN DEBT DEFAULT TERHADAP OPINI TERKAIT GOING CONCERN SEBAGAI PARAGRAF PENJELAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI PT BURSA EFEK INDONESIA TAHUN 2016 – 2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of leverage, audit lag, auditor switching, and debt default on going concern opinion as an explanatory paragraph. The data type in this research was secondary data which was the independent auditor’s report and financial report listed in Indonesia Stock Exchange. The Population in this study was basic materials sector on 2016-2020. The sample was taken by using purposive sampling method with total 210 observation samples. Analysis technique in this paper used Logistic Linear Regression using SPSS 22.0 program. The result of this study was variable leverage has positive effect on going concern opinion, while audit lag, auditor switching, and debt default has no effect on going concern opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Audit Lag, Auditor Switching, Debt Default, Going Concern Opinion
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Suci Ineke Agusti
Date Deposited:	13 Apr 2023 01:19
Last Modified:	13 Apr 2023 01:19
URI:	http://repository.unsri.ac.id/id/eprint/95892

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