Skripsi

PENGARUH FINANCIAL DISTRESS, KUALITAS AUDIT DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021 – 2023)

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This study aims to analyze the effect of financial distress, audit quality, and prior year audit opinion on going concern audit opinion. The object of this research is infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Using the purposive sampling method, this study obtained 48 companies with a total of 144 observations. The independent variables in this study are financial distress, audit quality, and prior year audit opinion, while the dependent variable is going concern audit opinion. This research employs a quantitative approach using secondary data derived from audited financial statements. The hypotheses were tested using panel data regression analysis with E-Views Enterprise 13 as the analytical tool. The results indicate that financial distress and prior year audit opinion significantly influence the issuance of going concern audit opinion, where as audit quality does not show a significant effect on going concern audit opinion.

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Availability

Detail Information

Series Title

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Call Number

T1933152026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 100 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

FINANCIAL DISTRESS
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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