Nurlistantyo, Dividya and Putu Prima Wulandari, S.E., MSA., Ak (2024) Pengaruh Financial Distress, Audit Lag, Prior Audit Opinion, Dan Firm Size Terhadap Penerimaan Opini Audit Going Concern. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh financial distress, audit lag, prior audit opinion, dan firm size terhadap penerimaan opini audit going concern berdasarkan agency theory pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Jenis data merupakan data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia (www.idx.co.id) sebanyak 192 sampel dari 48 perusahaan yang ditentukan melalui metode purposive sampling. Analisis data dilakukan menggunakan analisis regresi logistik dengan hasil penelitian yang menunjukkan bahwa variabel audit lag dan prior audit opinion berpengaruh positif terhadap penerimaan opini audit going concern, sedangkan dua variabel lainnya, financial distress dan firm size tidak berpengaruh terhadap penerimaan opini audit going concern.
English Abstract
This research aims to examine the effect of financial distress, audit lag, prior audit opinion, and firm size on the going-concern audit opinion of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, based on agency theory. This research involves secondary data obtained from the IDX official website (www.idx.co.id) with a total of 192 samples from 48 companies determined through purposive sampling, analyzed by logistic regression. The research results exhibit that audit lag and prior audit opinion have a positive effect on the going-concern audit opinion while financial distress and firm size have no effect on the going-concern audit opinion
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020038 |
| Uncontrolled Keywords: | opini audit going concern, financial distress, audit lag, prior audit opinion, firm size |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 17 May 2024 07:35 |
| Last Modified: | 17 May 2024 07:35 |
| URI: | http://repository.ub.ac.id/id/eprint/219069 |
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