PENGARUH LEVERAGE, AUDIT LAG, AUDITOR SWITCHING, DAN DEBT DEFAULT TERHADAP OPINI TERKAIT GOING CONCERN SEBAGAI PARAGRAF PENJELAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI PT BURSA EFEK INDONESIA TAHUN 2016 – 2020)
Total View This Week0

Institusion

Universitas Sriwijaya

Author

AGUSTI, SUCI INEKE
Saftiana, Yulia
Efriandy, Iwan

Subject

HC10-1085 Economic history and conditions 

Datestamp

2023-04-13 01:19:52 

Abstract :
The study aims to examine the effect of leverage, audit lag, auditor switching, and debt default on going concern opinion as an explanatory paragraph. The data type in this research was secondary data which was the independent auditor?s report and financial report listed in Indonesia Stock Exchange. The Population in this study was basic materials sector on 2016-2020. The sample was taken by using purposive sampling method with total 210 observation samples. Analysis technique in this paper used Logistic Linear Regression using SPSS 22.0 program. The result of this study was variable leverage has positive effect on going concern opinion, while audit lag, auditor switching, and debt default has no effect on going concern opinion. 

File :
RAMA_62201_01031181823033.pdf
RAMA_62201_01031181823033_TURNITIN.pdf
RAMA_62201_01031181823033_0001076702_0212057205_01_front_ref.pdf
RAMA_62201_01031181823033_0001076702_0212057205_02.pdf
RAMA_62201_01031181823033_0001076702_0212057205_03.pdf
RAMA_62201_01031181823033_0001076702_0212057205_04.pdf
RAMA_62201_01031181823033_0001076702_0212057205_05.pdf
RAMA_62201_01031181823033_0001076702_0212057205_06_ref.pdf
RAMA_62201_01031181823033_0001076702_0212057205_07_lamp.pdf