Pengaruh Likuiditas, Solvabilitas, Financial Distres, Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern Dengan Variabel Kontrol Leverage Dan Ukuran Perusahaan Pada Perusahaan Sektor Perindustrian Yang Terdaftar Di Bursa Efek Indonesia 2019 -
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Institusion
Universitas Islam 45
Author
Pratiwi, Adella Salsabila
Subject
Audit
Datestamp
2022-09-20 09:54:28
Abstract :
The Effect of Liquidity, Solvency, Financial Distress, Opinion Shopping on the Acceptance of Going Concern Audit Opinions with Leverage Control Variables and Company Size in Industrial Sector Companies Listed on the Indonesia Stock Exchange 2019 - 2021 xiv + 85 pages + 11 tables + 1 picture + 33 Words Appendix Key: Liquidity, Solvency, Financial Distress, Going Concern Audit Opinion, Leverage And Company Size This study aims to determine the effect of liquidity on the business continuity of the acceptance opinion audit, the effect of solvency on the business continuity of the acceptance opinion audit, the effect of financial difficulties on the business continuity of the acceptance audit opinion, the influence of opinion spending on the business continuity of the acceptance opinion audit with the control variable leverage and firm size at industrial sector companies listed on the Indonesia Stock Exchange 2019-2021. This research is a quantitative study with a sample of companies listed on the IDX in 2019-2021. It produces a sample of 40 companies that meet the criteria multiplied by 3 years. The total sample of 120 data used is secondary data. The results of this study Liquidity has no effect on the business continuity of the acceptance opinion audit, solvency has a positive effect on the business continuity of the acceptance opinion audit, financial difficulties have no effect on the business continuity of the acceptance opinion audit, opinion spending has no effect on the business continuity of the acceptance opinion audit, the leverage of the control variable has no effect on the continuity of the audit opinion acceptance, the control variable firm size has a positive effect on the continuity of the audit opinion acceptance.
The Effect of Liquidity, Solvency, Financial Distress, Opinion Shopping on the Acceptance of Going Concern Audit Opinions with Leverage Control Variables and Company Size in Industrial Sector Companies Listed on the Indonesia Stock Exchange 2019 - 2021 xiv + 85 pages + 11 tables + 1 picture + 33 Words Appendix Key: Liquidity, Solvency, Financial Distress, Going Concern Audit Opinion, Leverage And Company Size This study aims to determine the effect of liquidity on the business continuity of the acceptance opinion audit, the effect of solvency on the business continuity of the acceptance opinion audit, the effect of financial difficulties on the business continuity of the acceptance audit opinion, the influence of opinion spending on the business continuity of the acceptance opinion audit with the control variable leverage and firm size at industrial sector companies listed on the Indonesia Stock Exchange 2019-2021. This research is a quantitative study with a sample of companies listed on the IDX in 2019-2021. It produces a sample of 40 companies that meet the criteria multiplied by 3 years. The total sample of 120 data used is secondary data. The results of this study Liquidity has no effect on the business continuity of the acceptance opinion audit, solvency has a positive effect on the business continuity of the acceptance opinion audit, financial difficulties have no effect on the business continuity of the acceptance opinion audit, opinion spending has no effect on the business continuity of the acceptance opinion audit, the leverage of the control variable has no effect on the continuity of the audit opinion acceptance, the control variable firm size has a positive effect on the continuity of the audit opinion acceptance.
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