Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Kondisi Keuangan, Dan Kualitas Audit Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2018)

Utami, Ratri Nur and , Eny Kusumawati, SE., MM., Ak., CA. (2020) Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Kondisi Keuangan, Dan Kualitas Audit Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to prove the truth that affects going concern audit opinion whether it is influenced by company size, company growth, financial condition, and audit quality. Going concern audit opinion going concern audit opinion is an audit opinion issued by the auditor to evaluate the company's ability to maintain business continuity. This research was conducted on all manufacturing companies listed on the Indonesian stock exchange in the 2016-2018 period. This study uses secondary data obtained from financial reports and independent audit reports published by the Indonesia Stock Exchange (IDX). The sampel in this study was 153 manufacturing companies that were selected using the purposive sampling method. Hypothesis testing uses multiple linear regression. From this test, it proves that the Company's growth and financial conditions do not affect the going concern audit opinion.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Opini Audit Going Concern, Ukuran Perusahaan, Pertumbuhan Perusahaan, Kondisi Keuangan dan Kualitas Audit
Subjects:	X General Subject
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RATRI NUR UTAMI
Date Deposited:	19 Aug 2020 04:23
Last Modified:	19 Aug 2020 04:23
URI:	http://eprints.ums.ac.id/id/eprint/85221

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