Pengaruh Audit Tenure Dan Financial Distress Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

Maulina Maulina, Putri Nurmala Nurmala

Abstract


This study aims to determine and obtain empirical evidence of the effect of Audit Tenure and Financial Distrees on Audit Opinion Going Concern with Company Size as the moderating variable. This research was conducted on manufacturing companies in the basic and chemical industrial sectors. The type of research used is quantitative research with sampling using purposive sampling method and hypothesis testing using logistic regression. Based on the results of research that has been done by the author, it is known that audit tenure and financial distress simultaneously have a significant effect on going concern audit opinion, audit tenure partially has a significant positive effect on going concern audit opinion, financial distress partially has a significant negative effect on audit opinion. going concern, and audit tenure and financial distress simultaneously with moderation of company size does not strengthen the relationship to going concern audit opinion, audit tenure partially with moderation of company size does not strengthen the relationship to going concern audit opinion, and financial distress partially with moderation of company size does not strengthen the relationship to going concern audit opinion.


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References


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