PENGARUH REPUTASI AUDITOR, AUDIT LAG, DEBT DEFAULT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Aria Sopan Hidayat, .
Subject
HF5601 Accounting
Datestamp
2022-05-26 11:01:33
Abstract :
This research is a quantitative study that aims to examine the effect of auditor reputation, audit lag, debt default, and company growth on acceptance of going concern audit opinion. The population in this research is mining companies listed on Indonesia Stock Exchange for the period 2017-2020. Sampling was carried out using purposive sampling and obtained a sample of 184 data from 46 companies that were sampled in this study. Hypothesis testing using Logistics Regression Analysis with the help of SPSS (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0.05). The results of this study indicate that auditor reputation has a significant negative effect, audit lag, and debt default have a significant positive effect on the acceptance of going concern audit opinion. While the company's growth has no significant effect on the acceptance of going concern audit opinion.
This research is a quantitative study that aims to examine the effect of auditor reputation, audit lag, debt default, and company growth on acceptance of going concern audit opinion. The population in this research is mining companies listed on Indonesia Stock Exchange for the period 2017-2020. Sampling was carried out using purposive sampling and obtained a sample of 184 data from 46 companies that were sampled in this study. Hypothesis testing using Logistics Regression Analysis with the help of SPSS (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0.05). The results of this study indicate that auditor reputation has a significant negative effect, audit lag, and debt default have a significant positive effect on the acceptance of going concern audit opinion. While the company's growth has no significant effect on the acceptance of going concern audit opinion.
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