HIDAYAT, Muhammad Fikri (2024) Analysis The Effect Of Audit Lag, Financial Distress, And Debt Default On Going Concern Opinion (Study In Manufacturing Companies Listed In Idx During The Periods Of 2020-2022). Skripsi thesis, Universitas Jenderal Soedirman.
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Abstract
This study aims to analyzes the effect of: (1) Audit Lag on going concern opinion acceptance, (2) Financial Distress on going concern opinion acceptance, (3) Debt Default on going concern opinion acceptance. This study is quantitative research. The population in this study is using manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population of this study was 60 companies with a research period of 2020 - 2022. The sampling technique used is purposive sampling. The number of samples in this study was 180 companies. Based on the results of testing and data analysis using logistic regression analysis with the help of SPSS version 27 software, it shows that: (1) audit lag has no effect on going concern audit opinion acceptance, (2) Financial Distress has significantly negative effect on going concern audit opinion acceptance, (3) Debt Default has no effect on going concern audit opinion acceptance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Nomor Inventaris: | C24399 |
| Uncontrolled Keywords: | Audit lag, financial distress, debt default, going concern opinion |
| Subjects: | A > A575 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Mr. Muhammad Fikri Hidayat |
| Date Deposited: | 13 Aug 2024 01:14 |
| Last Modified: | 13 Aug 2024 01:14 |
| URI: | http://repository.unsoed.ac.id/id/eprint/28525 |
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