Text

PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di BEI Periode 2017-2020)

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE AND AUDIT TENURE ON GIVING GOING CONCERN OPINION (Empirical Studies in Mining Subsector Companies Coal Registered in IDX Period 2017-2020) Written by: Laura Lilyan Tigristy Sianipar Student ID: 1832089 This research aims to find out the influence of financial difficulties, company size and tenure audits as independent variables and audit opinions that are of concern as dependent variables. In this study, the researcher used descriptive methods, which took data from coal subsector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020, where researchers managed to collect 64 samples. Data processing techniques used in this research are statistical analysis through descriptive statistics, logistic regression tests, regression model feasibility tests, overall fit model tests, wald tests and omnibus tests. Partially, the results showed financial distress had a significant positive effect, the size of the company had a negative effect and was not significant, and the audit tenure had an insignificant positive effect on the provision of audit opinion going concern. Simultaneously, the results of the study showed financial distress, company size and tenure audits had a significant effect on the provision of audit opinion going concern, where the the   value is greater than  (22,083 > 2,758) with a significance level (0.000 < 0.05). Keywords: Financial Distress, Company Size, Audit Tenure, Going Concern Opinion