PENGARUH AUDIT TENURE, STATUS KAP, PREVIOUS YEAR'S AUDIT OPINION, UKURAN PERUSAHAAN, LIKUIDITAS DAN NILAI PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

ANNISA, ANNISA and Daud, Rochmawati and Soediro, Achmad (2022) PENGARUH AUDIT TENURE, STATUS KAP, PREVIOUS YEAR'S AUDIT OPINION, UKURAN PERUSAHAAN, LIKUIDITAS DAN NILAI PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the influence of Audit Tenure, KAP Status, Previous Year's Audit Opinion, Company Size, Liquidity and Corporate Value on Audit Opinion Going Concern. The data on this study used quantitative descriptive statistical methods. The research population is a mining company listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The purposive sampling method is used as a sampling technique. Research uses logistic regression analysis techniques, classical assumption tests and hypothesis tests using SPSS Version 26.0. The results showed that the variables of Audit Tenure and KAP Status had no effect on the Going Concern Audit Opinion. While the variables of The Previous Year's Audit Opinion, Company Size, Liquidity and Company Value have an influence on the Audit Opinion Going Concern.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tenure Audit, KAP Status, Previous Year’s Audit Opinion, Company Size, Liquidity Company Value and Audit Going Concern Opinion.
Subjects: 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: Annisa Annisa
Date Deposited: 24 Jan 2022 07:52
Last Modified: 24 Jan 2022 07:52
URI: http://repository.unsri.ac.id/id/eprint/62433

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