Clarensi, Devia (2021) Pengaruh Pertumbuhan Perusahaan, Kondisi Keuangan Perusahaan, Audit Tenure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Audit Going Concern. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The purpose of this study was to determine whether the company's growth, company's financial condition, tenure audit and previous year's audit opinion on going concern audit opinion. The independent variables in this study are company growth, company financial condition, tenure audit and previous year's opinion. The dependent variable in this study is going concern audit opinion which is measured by using a dummy. The sample in this study was selected using a purposive sampling method which resulted in 34 mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The data analysis technique used is the logistic regression method. The results of this study indicate that the company's growth, the company's financial condition and audit tenure do not affect on going concern audit opinion. Meanwhile, the opinion of the previous year has an effect on going concern audit opinion. Keywords: growth, company financial condition, tenure audit, previous year's opinion, going concern audit opinion
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DEVIA CLARENSI |
| Date Deposited: | 11 Oct 2021 09:04 |
| Last Modified: | 11 Oct 2021 09:04 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8281 |
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