Determinants Of Going Concern Audit Opinion (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the 2014-2018 Period)
Abstract
This study aims to determine and provide empirical evidence about the determinants of going concern audit opinion, both financial factors, namely debt default and financial distress and non-finance, namely audit tenure and opinion shopping at mining sector companies listed on the Indonesia Stock Exchange in the period 2014-2018. This type of research is quantitative research. The number of samples used in this study were 105 data from 21 mining companies during the 2014-2018 period obtained using the purposive sampling method based on predetermined criteria. The data used are secondary data in the form of audited annual financial statements in the 2014-2018 period obtained from the official website of the Indonesia Stock Exchange and the sites of each company. The data analysis technique used is descriptive statistics and logistic regression analysis using SPSS (Statistic Package for Social Science) software. The results of this study are based on a partial test with the t test stating that debt default and audit tenure affect the going-concern audit opinion, while financial distress and opinion shopping do not affect the going-concern audit opinion. Based on the simultaneous test with the F test, it states that simultaneously financial distress, debt default, audit tenure, and opinion shopping affect the going concern audit opinion.
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