ANALISA PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

• Main Author: Muhamad Syams Maulana, (Author)
• Format: Book
• Published: 2022-01-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to examine and analyze the effect of audit quality, previous year's audit opinion and profitability on going concern audit opinion acceptance. This study uses secondary data, property and real estate, manufacturing and financial sector companies listed on the Indonesia Stock Exchange with an observation year of 2020 during the Covid-19 pandemic. The population in this study were 229 companies. The sampling technique used was purposive sampling with a total sample of 77 companies. The measurement of the dependent variable is going concern audit opinion using a dummy variable, the independent variable is audit quality using a dummy variable, the previous year's audit opinion using a dummy variable, and profitability being measured using ROA. The results showed that audit quality and profitability had no effect on the acceptance of going-concern audit opinion, while previous year's audit opinion had a positive influence on the acceptance of going-concern audit opinion.

Item Description

http://repository.upnvj.ac.id/15690/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/15690/15/AWAL.pdf
http://repository.upnvj.ac.id/15690/3/BAB%20I.pdf
http://repository.upnvj.ac.id/15690/4/BAB%20II.pdf
http://repository.upnvj.ac.id/15690/5/BAB%20III.pdf
http://repository.upnvj.ac.id/15690/6/BAB%20IV.pdf
http://repository.upnvj.ac.id/15690/7/BAB%20V.pdf
http://repository.upnvj.ac.id/15690/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/15690/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/15690/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/15690/16/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/15690/12/ARTIKEL%20KI.pdf