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

Eggi Reynaldo, Eggi and Citra Indah Merina, Citra (2019) PENGARUH KONDISI KEUANGAN, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Prosiding Seminar Hasil Penelitian Fakultas Ekonomi dan Bisnis Universitas Bina Darma. pp. 35-45. ISSN 978-602-74335-5-7

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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 Keywords: Financial Condition, Audit Tenure, KAP Size, Going Concern Opinion

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Citra Indah
Date Deposited: 04 Feb 2020 05:03
Last Modified: 04 Feb 2020 05:03
URI: http://eprints.binadarma.ac.id/id/eprint/4154

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