Rosidah, Nadiyah (2020) Pengaruh Kondisi Keuangan, Growth, Audit Tenure dan Reputasi KAP terhadap Opini Audit Going Concern pada Perusahaan Pertambangan. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study is to analyze the effect of financial conditions, growth, audit tenure and accounting firm reputation on going concern audit opinion. The independent variables in this study are financial conditions measured by the Modified Altman Model (Z-Score "), growth measured by Sales Growth, audit tenure measured by interval scale, and accounting firm reputation measured by dummy variables, the dependent variable used in research this is going-concern audit opinion measured by dummy variables. The subjects of this study are mining companies registered at www.idx.co.id in 2014-2018. The technical data analysis used in this study is logistic regression analysis using SPSS 26.0. The results of this study explain that the financial condition affects the going concern audit opinion but growth, audit tenure and accounting firm reputation do not affect the going concern audit opinion.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NADIYAH ROSIDAH |
| Date Deposited: | 27 Jun 2020 18:24 |
| Last Modified: | 27 Jun 2020 18:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5849 |
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