FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN MEDIASI VARIABEL AUDIT DELAY (Survey Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019)

nadapdap, evan aditya (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN MEDIASI VARIABEL AUDIT DELAY (Survey Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019). S1 thesis, Akuntansi.

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Abstract

This study aims to analyze the relationship between company size, solvency and audit committee on going concern audit opinion with mediating audit delay in consumer goods industry companies. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The analytical method used in this research is path analysis with descriptive statistical data analysis techniques. The results of this study indicate that (1) company size has a negative effect on audit delay; (2) company size has no effect on going concern audit opinion; (3) solvency has a positive effect on audit delay; (4) solvency has no effect on going-concern audit opinion; (5) the audit committee has a positive effect on audit delay; (6) the audit committee has a negative effect on going concern audit opinion; (7) audit delay has no effect on going concern audit opinion; (8) company size has no effect on going concern audit opinion through audit delay; (9) solvency has no effect on going concern audit opinion through audit delay; (10) the audit committee has an effect on going concern audit opinion through audit delay. Keywords: company size, solvency, audit committee, audit delay, and going concern audit opinion

Type: Thesis (S1)
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: EVAN ADITYA NADAPDAP
Date Deposited: 24 Jun 2021 07:28
Last Modified: 24 Jun 2021 07:28
URI: https://repository.unja.ac.id/id/eprint/21755

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