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Faktor-Faktor yang Berpengaruh terhadap Opini Audit Going Concern (Studi pada Perusahaan Asuransi yang Terdaftar di BEI Tahun 2014-2018) (CD + Cetak)
This research was conducted to determine the effect of company size, leverage, company growth, and public accounting firm reputation on going concern audit opinion. This study uses data taken from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The population in this study are all insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Based on the purposive sampling method, the total study sample was 50 samples. Data analysis techniques in this study used logistic regression analysis. The results of this study are that company size has a significant effect on going concern audit opinion, while leverage, company growth, and KAP's reputation have no significant effect on going concern audit opinion.
Keywords: going concern audit opinion, company size, leverage, company growth, public accounting firm reputation.
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