PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2020)

Gabriel, Gabriel and Yuliusman, Yuliusman and Herawaty, Netty (2022) PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2020). Jambi Accounting Review (JAR), 3 (1). pp. 65-78. ISSN 2747-1187

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Abstract

This study aims to provide empirical evidence of the effect of the previous year's audit opinion and the reputation of the Public Accountant Firm, either simultaneously or partially on the Going Concern audit opinion. This study uses a sample of mining companies listed on the IDX (Indonesian Stock Exchange) for the period 2014 – 2020. The sampling technique used is purposive sampling. The sample used in this study amounted to 15 companies, a total of 105 data. Data analysis techniques used include statistical analysis of frequency and logistic regression analysis. The software used for data processing is SPSS 22 for windows. The results of the hypothesis test show that the previous year's audit opinion and the reputation of the KAP have a simultaneous effect on the Going Concern audit opinion. Partial testing shows that only the previous year's audit opinion has an effect on the Going Concern audit opinion, while the KAP's reputation has no effect on the Going Concern audit opinion. Keywords: Previous year's audit opinion, KAP reputation, Going Concern audit opinion.

Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Herawaty
Date Deposited: 28 Jul 2022 06:47
Last Modified: 28 Jul 2022 06:47
URI: https://repository.unja.ac.id/id/eprint/36147

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