Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Masa Pandemi Covid-19

Ningrum, Ayu Citra (2022) Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Masa Pandemi Covid-19. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to find out how influential the company's growth, financial disress, audit committee size, and KAP reputation are on going concern audit opinions listed on the IDX for the 2020-2021 period. The use of data in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. Then the method used in this study is a quantitative method. The sampling technique in this study used a purposive sampling technique, so that the number of samples of companies in this study amounted to 50 companies with a period of two years used so that the observations in this study amounted to 100 observations. The analysis used in this study uses panel data regression using the SPSS version 23 application. The results of this study then provide information on the company's growth variables that have a negative effect on going-concern audit opinion, Financial distress has a positive effect on going-concern audit opinion, audit committee size has a negative effect on going-concern audit opinion, and KAP reputation has a positive effect on going-concern audit opinion. . Keywords: Company Growth, Financial Distress, Audit Committee Size, KAP Reputation, Going Concern. Bibliography : (2010 – 2021)

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