Pengaruh Audit Tenure, Debt Default, Kondisi Keuangan, Opinion Shopping, Pertumbuhan Perusahaan, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern
Daftar Isi:
- This study aims to examine the effect of audit tenure, debt default, financial distress, opinion shopping, growth companies, and size firms of going concern audit opinion. The method of this research is a quantitativ approach. Object under study is a mining companies listed in Indoensia Stock Exchange (BEI) during the periode 2014-2018, as many 33 companies for 5 years with 165 total sample. Testing is done by using logistic regression analysis by using SPSS version 25.The results showed that the debt default, financial distress, and size firms has significant effect to the going concern audit opinion. Audit tenure, opinion shopping, and growth companies has no significant effect to the going concern audit opinon. Keywords: audit tenure, debt default, opinion shopping, going concern audit opinion.