Analisis Pengaruh Kualitas Audit, Debt Default Dan Audit Lag Terhadap Penerimaan Opini Going Concern Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Veronika
Subject
H Social Sciences (General)
Datestamp
2019-04-16 12:50:54
Abstract :
This study aims to examine the effect of audit quality, debt default, the
audit lag to recruitment going concern audit opinion. This research was
conducted by collectingdata as many as 64 samples from manufacturing
companies listed on the Indonesia Stock Exchange. The research data was
tested using logistic regression analysis.
The results showed that the independent variable, no effect
on audit quality performance going concern audit opinion with the direction
of the negative influence of debt default case with no effect on the acceptance
of going concern auditopinion with the direction of the negative influences. While
the audit lag no effect on the acceptance of going-concernaudit opinion. The
results of this study is expected to be useful as references for further research.