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The Effect Of Previous Year’s Audit Opinion, Audit Tenure, Leverage And Firm Size On Going Concern Audit Opinion Of Mining Industry Listed In Indonesia Stock Exchange

ULFA, Safira (2020) The Effect Of Previous Year’s Audit Opinion, Audit Tenure, Leverage And Firm Size On Going Concern Audit Opinion Of Mining Industry Listed In Indonesia Stock Exchange. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

The Indonesian mining industry is one of the sectors that contributes to GDP and non-tax state revenue, where GDP can describe the conditions of a country. Indonesia's mining industry contribution in December 2018 to state revenues reached IDR 46.6 trillion, therefore many investors are interested in investing in the mining sector in Indonesia. To invest their capital, investors must also be able to assess whether the company is worthy of being an investment destination. Therefore, special research is needed to verify whether the company's condition is feasible to operate. One of the parameters for assessing a company is worthy of being an investment destination is a going concern opinion. Going concern audit opinion is an opinion received by a company which indicates a condition that makes the auditor doubt the business sustainability of the company. The auditor's doubts can be used as consideration for investors to invest in the company. The business sustainability of the company is important for parties with an interest in the company, especially investors. Every investor must expect a profit when they want to invest in a company. One of the considerations of investors, when they want to invest their capital in a company, is the maximum possible long-term return on investment. The increase in the value of the investment in mining companies requires internal company parties to prepare financial reports and audit reports, which are very necessary for investors to assess the effectiveness of the investments to be invested. The going concern audit opinion problem is also a very complex thing and continues to exist today so that factors are needed as definite benchmarks to determine the company's going concern status. Therefore, this study aims to determine the effect of the previous year's audit opinion, audit tenure, leverage and company size on going concern audit opinion acceptance. The object of this research was carried out in the mining industry listed on the Indonesia Stock Exchange (IDX), the research period was carried out from 2016 to 2018. The type of data used in this study is secondary data in the form of an annual report accessed through the Indonesia Stock Exchange (BEI) website. The amount of data used based on the results of purposive sampling is as much as 40 data that meet the sample criteria

Item Type: Thesis (Skripsi)
Nomor Inventaris: C22421
Uncontrolled Keywords: going concern audit opinion, previous year's audit opinion, audit tenure, leverage, firm size
Subjects: A > A575 Auditing
S > S708 Stock exchanges
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Safira Ulfa
Date Deposited: 29 Sep 2022 03:48
Last Modified: 29 Sep 2022 03:48
URI: http://repository.unsoed.ac.id/id/eprint/18220

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