Skripsi

PENGARUH AUDITOR SWITCHING, REPUTASI KAP, FINANCIAL CONDITION DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2020-2024)

---

This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resulting in 130 research observations. The data were analyzed using logistic regression with SPSS 25. The results show that auditor switching and audit firm reputation have a positive and significant effect on going concern audit opinions, financial condition has a significant effect on going concern audit opinions, while firm size has no effect on going concern audit opinions. These finding indicate that auditors tend to place greater emphasis on audit quality and the company’s financial condition when assessing business continuity rather than the size of the company. Keywords: Auditor Switching, Audit Firm Reputation, Financial Condition, Firm Size, Going Concern Audit Opinion.

---

Availability

Detail Information

Series Title

-

Call Number

T1947252026

Publisher

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

Collation

92 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Audit
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

TUTI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment