Da Costa, Andreas Neill (2026) Pengaruh Company Growth, Leverage, Audit Delay, dan Reputasi KAP Terhadap Penerimaan Opini Audit Going Concern. Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Cover)
22013010260.-cover.pdf Download (944kB) | Preview |
|
|
Text (bab 1)
22013010260.-bab1.pdf Download (370kB) | Preview |
|
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (bab 2)
22013010260.-bab2.pdf Restricted to Repository staff only until 8 July 2028. Download (411kB) |
|
|
Text (bab 3)
22013010260.-bab3.pdf Restricted to Repository staff only until 8 July 2028. Download (391kB) |
|
|
Text (bab 4)
22013010260.-bab4.pdf Restricted to Repository staff only until 8 July 2028. Download (425kB) |
|
|
Text (bab 5)
22013010260.-bab5.pdf Download (251kB) | Preview |
|
|
Text (daftar pustaka)
22013010260.-daftarpustaka.pdf Download (253kB) | Preview |
|
|
Text (lampiran)
22013010260.-lampiran.pdf Restricted to Repository staff only Download (513kB) |
Abstract
This study aims to examine the effect of company growth, leverage, audit delay, and audit firm reputation on the acceptance of going concern audit opinions (GCAO) in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using purposive sampling techniques. The research sample consisted of 49 infrastructure sector companies with a total of 196 observation data during the research period. The analytical procedure evaluated the data by deploying a logistic regression model within SPSS version 31. The analytical outcomes reveal that company growth has a negative effect on the acceptance of GCAO. Meanwhile, leverage and audit delay have a positive effect on the acceptance of GCAO. On the other hand, audit firm reputation does not affect the acceptance of GCAO. These findings indicate that company growth, debt level, and audit completion timeliness are important factors considered by auditors in evaluating a company’s capability to maintain business continuity. This research proactively contributes additional empirical evidence regarding the factors affecting the acceptance of GCAO in infrastructure sector companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Andreas Neill Da Costa | ||||||||
| Date Deposited: | 08 Jul 2026 08:03 | ||||||||
| Last Modified: | 08 Jul 2026 08:03 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54864 |
Actions (login required)
 |
View Item |