Peran Audit Delay, Debt Default, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern : Reputasi Auditor sebagai Variabel Moderasi

Febrianti, Lavida Melia (2022) Peran Audit Delay, Debt Default, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern : Reputasi Auditor sebagai Variabel Moderasi. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

This study aims to examine the effect of audit delay, debt default, company growth on going concern audit opinion with auditor reputation as a moderating variable. This research is a quantitative research using logistic regression with SPSS 26 tool. The sample of this research is the mining sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was taken using purposive sampling method which resulted in 96 samples. Based on the hypothesis test, this research reveals that mining sub-sector companies will receive a going concern audit opinion if the company fails to pay its debts. On the other hand, audit delay and company growth do not cause the company to accept a going concern audit opinion. The reputation of the auditor has not been able to encourage the acceptance of a going concern audit opinion.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSuhartini, DwiNIDN0715126802UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: Lavida Melia Febrianti
Date Deposited: 04 Jul 2026 21:35
Last Modified: 04 Jul 2026 21:35
URI: https://repository.upnjatim.ac.id/id/eprint/8729

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