PENGARUH FINANCIAL DISTRESS, AUDIT REPORT LAG DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN DENGAN REPUTASI AUDIT SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2022)

SU, VICKY and Listya, Anisa (2024) PENGARUH FINANCIAL DISTRESS, AUDIT REPORT LAG DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN DENGAN REPUTASI AUDIT SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of financial distress, audit report lag and debt default on going concern opinion with audit reputation as a moderate variable. The sample for this study is energy sector companies that listed on the Indonesia Stock Exchange for 2017 – 2022. The number of research sample is 156 samples determined by the purposive sampling method. The data analysis technique used is analysis logistic regression with SPSS ver 26. Based on the research results shows that financial distress and audit report lag has no effect on going concern opinion, while debt default have a positive effect on going concern opinion. Audit reputation is not able to moderate the effect of financial distress, audit report lag, and debt default on going concern opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Audit Report Lag, Debt Default, Audit Reputation, and Going Concern Opinion
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Vicky Su
Date Deposited:	20 Mar 2024 04:19
Last Modified:	20 Mar 2024 04:19
URI:	http://repository.unsri.ac.id/id/eprint/141870

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