PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEl PERIODE 2015-2019)

HAALISA, SHULASI NUR (2021) PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEl PERIODE 2015-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the effect of company size, audit tenure, audit quality and audit report lag on going concern audit opinion. This research is a quantitative research. The data source used is secondary data in the form of the company's annual financial statements. In this study, going concern and audit quality are calculated using a dummy. The population used in this study is mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling technique method and obtained 29 as 145 observed data. The results of this study show that company size, and audit tenure have no effect on going concern audit opinion. While audit report lag and audit quality heve efeect on going concern opinion

Item Type: Thesis (S1)
Uncontrolled Keywords: audit quality, audit tenure, audit quality, audit report lag, going concern audit opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 12 May 2023 02:40
Last Modified: 12 May 2023 02:40
URI: https://repository.ump.ac.id:80/id/eprint/15590

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