Image of PENGARUH FINANCIAL DISTRESS, AUDIT REPORT LAG DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN DENGAN REPUTASI AUDIT SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2022)

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PENGARUH FINANCIAL DISTRESS, AUDIT REPORT LAG DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN DENGAN REPUTASI AUDIT SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2022)

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This study aims to analyze the effect of financial distress, audit report lag and debt default on going concern opinion with audit reputation as a moderate variable. The sample for this study is energy sector companies that listed on the Indonesia Stock Exchange for 2017 – 2022. The number of research sample is 156 samples determined by the purposive sampling method. The data analysis technique used is analysis logistic regression with SPSS ver 26. Based on the research results shows that financial distress and audit report lag has no effect on going concern opinion, while debt default have a positive effect on going concern opinion. Audit reputation is not able to moderate the effect of financial distress, audit report lag, and debt default on going concern opinion.

Availability
Inventory Code Barcode Call Number Location Status
2407001859T141870T1418702024Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1418702024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 56 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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