PENGARUH PERBEDAAN JENIS PERUSAHAAN BUMN DAN NON-BUMN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN
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Institusion

Universitas Katolik Musi Charitas

Author

Octaviani, Margaretha Lily

Subject

TS Manufactures 

Datestamp

2021-08-20 10:11:09 

Abstract :
This study aims to obtain empirical evidence on whether the different types of state-owned and non-state-owned companies affect the going concern audit opinion given by the auditor. The data used is secondary data. The population in this study are all state-owned and non-state-owned companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 research period. The sampling technique used is purposive sampling method and obtained 34 companies with the number of observation data is 136 research samples. The data analysis technique in this study was univariate and bivariate. Analysis of univariate data includes frequency distribution while bivariate by using crosstabs and chi-square test. The results of this study indicate that the different types of BUMN and Non-BUMN companies affect the provision of going concern audit opinions. Keywords: Types of Companies, BUMN and Non-BUMN, Going Concern Audit Opinions. 

File :
EA-2021-1721112-cover.pdf
EA-2021-1721112-abstract.pdf
EA-2021-1721112-complete.pdf
EA-2021-1721112-summary_id.pdf
EA-2021-1721112-tableofcontent.pdf
EA-2021-1721112-chapter1.pdf
EA-2021-1721112-chapter2.pdf
EA-2021-1721112-chapter3.pdf
EA-2021-1721112-chapter4.pdf
EA-2021-1721112-conclusion.pdf
EA-2021-1721112-reference.pdf
EA-2021-1721112-attachment.pdf