Pengaruh Leverage, Company Size, Ownership Structure Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern

Rahmawati, Lia and , Drs. Atwal Arifin, M.Si., Ak., CA (2021) Pengaruh Leverage, Company Size, Ownership Structure Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of leverage, company size, ownership structure and opinion shopping to going concern audit opinion.The population of this study is basic real estate and property companies classification listed on the Indonesia Stock Exchange (IDX) for 2017-2019. The sample is taken by purposive sampling method and obtained 43 listed companies. Data is tested using logistic regression methods.The results show that operating cash flow, leverage, company growth have no effect to going concern audit opinion meanwhile opinion shopping has effects to going concern audit opinion. Keywords: leverage, company size,ownership structure, opinion shopping, going concern audit opinion.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: leverage, company size,ownership structure, opinion shopping, going concern audit opinion.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: LIA RAHMAWATI
Date Deposited: 19 Feb 2021 04:19
Last Modified: 19 Feb 2021 04:19
URI: http://eprints.ums.ac.id/id/eprint/89624

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