Unarajan, Yohanes Alfino (2022) Pengaruh Kualitas Audit, Kondisi Keuangan dan Ukuran Perusahaan Terhadap Opini Going Concern pada Perusahaan Sub-Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Peridoe 2019-2021. Undergraduate thesis, Universitas Katolik Darma Cendika.
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Abstract
Going concern audit opinion is an opinion issued by auditors with the aim of evaluating whether there are sanctions regarding the company's ability to maintain the continuity or operation of the company. This study discusses the effect of audit quality, financial condition and company size on going concern audit opinion. The population in this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Sampling in this study using purposive sampling method with 3 main criteria obtained as many as 48 companies for 3 periods, namely 144 samples of companies. This research uses classical assumption test, logistic regression analysis (stepwise method), fit model test and classification matrix test using SPSS version 25 program. The results of this study state that audit quality has no significant effect on going concern audit opinion with a significance value of 0.843 where the audit quality variable proxied by the Big Four KAP shows a negative coefficient and has no significant effect on going concern audit opinion. Financial condition has a significant effect on going-concern audit opinion with a significance value of 0.003. This indicates that the financial condition predicted by using the Revised Altman Z-score bankruptcy model will tend to get a going-concern audit opinion and firm size has no significant effect on going-concern audit opinion with a value of significance of 0.114, this is because the size of the company does not guarantee the company can operate properly.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | going concern audit opinion, audit quality, financial condition and company size. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Tegar Wiratama | ||||||||
| Date Deposited: | 17 Mar 2023 03:06 | ||||||||
| Last Modified: | 17 Mar 2023 03:24 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1251 |
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