Pengaruh Kualitas Audit, Kondisi Keuangan dan Pertumbuhan Perusahaan terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)
Keywords:
Audit Quality, Company Growth, Financial Distress, Going Concern Audit OpinionAbstract
This study aims to determine the effect of audit quality, financial condition and company growth on the acceptance of going concern audit opinions on basic and chemical industry sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. This type of research is quantitative research and uses secondary data in the form of audited financial statements obtained from the IDX official website. The population in this study is the basic and chemical industry sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 100 companies with a sample selection technique using purposive sampling and obtained 16 sample companies with a period of 5 years so that the data analyzed amounted to 80 data. The analytical technique used is descriptive statistical techniques and logistic regression with the help of the Eviews 9 program. The results show that simultaneously audit quality, financial condition and company growth have an effect on ongoing concern audit opinion. Partially, audit quality affects the acceptance of going-concern audit opinion, the financial condition does not affect the acceptance of going-concern audit opinion, and company growth does not affect the acceptance of going-concern audit opinion
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