Pengaruh Audit Delay, Financial Distress, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Perdagangan, jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Pada Periode 2018-2020
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Institusion

Universitas Katolik Musi Charitas

Author

., Laurensia

Subject

HB Economic Theory 

Datestamp

2021-08-30 05:29:16 

Abstract :
This study aims to analyze the influence of audit delay, financial distress, and prior opinion on going concern opinion focusing on the trade, service and investment companies listed in Indonesia Stock Exhange with research period in 2018-2020. The data used in this research are secondary data. The population in this study are trade, service and investment companies listed in Indonesia Stock Exhange. The sampling selection method used was purposive sampling and obtained 163 companies with total of 285 samples. The analytical tool used in this study was the logictic regression analysis. The results of this research showed that audit delay had a significant positive effect on going concern opinion, financial distress had a negative effect not significant on going concern opinion and prior opinion had a significant positive effect on going concern opinion. Keywords : going concern opinion, audit delay , financial distress, prior opinion 

File :
EA-2021-1721001-cover.pdf
EA-2021-1721001-abstract.pdf
EA-2021-1721001-complete.pdf
EA-2021-1721001-summary_id.pdf
EA-2021-1721001-tableofcontent.pdf
EA-2021-1721001-chapter1.pdf
EA-2021-1721001-chapter2.pdf
EA-2021-1721001-chapter3.pdf
EA-2021-1721001-chapter4.pdf
EA-2021-1721001-conclusion.pdf
EA-2021-1721001-reference.pdf
EA-2021-1721001-attachment.pdf