Salma, Shadareta Wilis (2023) PENGARUH UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2021. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
The purpose of this research is to find out the influence of firm size on audit opinion going concern with financial distress as an intervening variabel in manufacturing sector companies listed in the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling of this research using purposive sampling method. The type of data used is secondary data, with a sample of 75 out of a population of 231 companies listed on the Indonesia Stock Exchange (IDX). Analysis techniques used with logistic regression tests. The result showed that firm size had no effect on financial distress, also firm size and financial distress had no effect on audit opinion going concern. Therefore, financial distress cannot mediate the influence of firm size and audit opinion going concern. Keywords: firm size, audit opinion going concern, financial distress
Item Type: | Thesis (Undergraduate) | ||||||||
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Contributors: |
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Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
Depositing User: | Shadareta Wilis Salma | ||||||||
Date Deposited: | 06 Jun 2023 03:01 | ||||||||
Last Modified: | 06 Jun 2023 03:01 | ||||||||
URI: | http://repository.upnjatim.ac.id/id/eprint/14612 |
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