PENGARUH KONDISI KEUANGAN, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Citra Indah Merina, SE.,Ak, MM., CA, Citra Indah Merina, SE.,Ak, MM., CA (2022) PENGARUH KONDISI KEUANGAN, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. PENGARUH KONDISI KEUANGAN, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.

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Abstract

The purpose of this study is to looking for the influence of financial conditions, audit tenure, and the size of the public accounting firm on going concern opinions on mining companies on the Indonesia Stock Exchange (IDX). This study uses financial conditions, audit tenure, and KAP size as independent variables. The population in this study were all mining companies listed on the Indonesia Stock Exchange from the period 2016-2017, which were 45 companies. Based on the sample selection using the purposive sampling method, obtained a sample of 25 mining companies. The analytical method used in this study is logistic regression analysis (logistic regression). Based on the results of the logistic regression test (logistic regression) shows that financial conditions and audit tenure statistically have no significant effect on the going concern audit opinion on mining companies listed on the Indonesia Stock Exchange for 2 years of observation (2016-2017). While the size of the Public Accounting Firm (KAP) has a statistically significant effect on the going concern audit opinion on mining companies listed on the Indonesia Stock Exchange

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Edi Surya Negara
Date Deposited: 28 Jun 2022 05:47
Last Modified: 28 Jun 2022 05:47
URI: http://eprints.binadarma.ac.id/id/eprint/16480

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