Skripsi
PENGARUH LEVERAGE, AUDIT LAG, AUDITOR SWITCHING, DAN DEBT DEFAULT TERHADAP OPINI TERKAIT GOING CONCERN SEBAGAI PARAGRAF PENJELAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG BAKU YANG TERDAFTAR DI PT BURSA EFEK INDONESIA TAHUN 2016 – 2020).
The study aims to examine the effect of leverage, audit lag, auditor switching, and debt default on going concern opinion as an explanatory paragraph. The data type in this research was secondary data which was the independent auditor’s report and financial report listed in Indonesia Stock Exchange. The Population in this study was basic materials sector on 2016-2020. The sample was taken by using purposive sampling method with total 210 observation samples. Analysis technique in this paper used Logistic Linear Regression using SPSS 22.0 program. The result of this study was variable leverage has positive effect on going concern opinion, while audit lag, auditor switching, and debt default has no effect on going concern opinion.
Inventory Code | Barcode | Call Number | Location | Status |
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2307001720 | T95892 | T958922023 | Central Library (Referens) | Available |
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