| NIM | C1I016049 |
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| Namamhs | SAFIRA ULFA |
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| Judul Artikel | The Effect of Previous Year’s Audit Opinion, Audit Tenure, Leverage, And Firm Size On Going Concern Audit Opinion Of Mining Industry Listed in Inonesia Stock Exchange |
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| Abstrak (Bhs. Indonesia) | Penelitian ini mengambil judul: “The Effect of Previous Year’s Audit Opinion, Audit Tenure, Leverage, And Firm Size On Going Concern Audit Opinion Of Mining Industry Listed in Inonesia Stock Exchange”. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit pada tahun sebelumnya, audit tenure, leverage, dan ukuran perusahaan terhadap penerimaan opini audit going concern. Populasi dalam penelitian ini adalah adalah perusahaan pertambangan di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2018, Pengambilan sampel dilakukan dengan metode purposive sampling, dan jumlah sampel yang digunakan dalam penelitian adalah sebanyak 40 data perusahaan pertambangan. Berdasarkan hasil penelitian dan analisis data menggunakan SPSS menunjukkan bahwa: (1) opini audit tahun sebelumnya tidak mempengaruhi opini audit going concern, (2) Audit tenure tidak mempengaruhi penerimaan opini audit going concern, (3) Leverage tidak mempengaruhi penerimaan opini audit going concern, dan (4) ukuran perusahaan tidak mempengaruhi penerimaan opini audit going concern. Hasil penelitian ini menyiratkan bahwa pengaruh opini audit tahun sebelumnya, audit tenure, leverage, dan ukuran perusahaan bukan satusatunya indikator yang mempengaruhi penerimaan opini audit going concern. |
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| Abtrak (Bhs. Inggris) | This research takes the title: "The Effect of Previous Year’s Audit Opinion, Audit Tenure, Leverage, And Firm Size On Going Concern Audit Opinion Of Mining Industry Listed in Inonesia Stock Exchange". The purpose of this study was to determine the effect of Previous Years’s Audit Opinion, Audit Tenure, Leverage, And Firm Size on going concern opinion. The population in this study was mining industry in indonesia which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 40 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) the previous year's audit opinion does not affect on going concern audit opinion, (2) audit tenure does not affect on going concern audit opinion, (3) leverage does not affect on going concern audit opinion, and (4) Firm size does not affect on going concern audit opinion. The results of this study imply that the influence of the previous year's audit opinion, audit tenure, leverage, and company size are not the only indicators that influence on going concern audit opinion. |
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| Kata kunci | Previous Year’s Audit Opinion, Adit Tenure, Leverage, Firm Size, Going Concern Audit Opinion |
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| Pembimbing 1 | Drs. Agung Praptapa, MBA, Ak |
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| Pembimbing 2 | Novita Puspasari, SE., M.Sc. Ak. |
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| Pembimbing 3 | Dr. Wita Ramadhanti, SE, MSA, Ak, CA, CPA |
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| Tahun | 2020 |
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| Jumlah Halaman | 18 |
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| Tgl. Entri | 2020-10-25 22:32:12.721219 |
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