PENGARUH COMPANY GROWTH DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN YANG DIMODERASI OLEH AUDIT DELAY PADA SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019

ISLAMI, AMALIA and Dewi, Kencana and Mukhtaruddin, Mukhtaruddin (2021) PENGARUH COMPANY GROWTH DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN YANG DIMODERASI OLEH AUDIT DELAY PADA SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to find out the effect of company growth and audit tenure with audit delay as moderating to going concern audit opinion. This research used secondary data in the form of a company annual report. Population of this research is companies in property, real estate, and construction building sectors in Indonesia Stock Exchange during the period of 2017-2019. The sample selection used purposive sampling method with the total samples of 183 samples. This study used logistic regression analysis with SPSS 26.0. The results show that company growth and audit delay which moderate company growth do not affect going concern audit opinion, also audit tenure and audit delay which moderate audit tenure had a positive affect on going concern audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini Audit Going Concern, Company Growth, Audit Tenure, Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11728 not found.
Date Deposited:	30 Jun 2021 07:34
Last Modified:	30 Jun 2021 07:34
URI:	http://repository.unsri.ac.id/id/eprint/48911

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