PENGARUH LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN PRIOR OPINION SEBAGAI VARIABEL MODERASI

Yanita, Fransiska Maria (2018) PENGARUH LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN PRIOR OPINION SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT

This research was conducted to determine whether prior opinion can moderate the effect of leverage and company growth against going concern audit opinion. Data sourced from financial statements in IDX.co.id used as a measuring tool in this research. The population are services company listed on the Indonesia Stock Exchange. Samples to be used are selected using the techniques of non-probability purposive sampling method. The sample in this research that sector infrastructures, utilities, and transportation companies listed on the Stock Exchange from 2015 until 2017. The analysis method used statistics logistic regression. The result showed that prior opinion can not maderat relationship between leverage to going concern audit opinion. On other hand, prior opinion can moderat reationship between growth compant to going concern audit opinion.

Keywords: Leverage, Company Growth, Prior Opinion, and Going Concern Audit Opinion.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords: Leverage, Company Growth, Prior Opinion, and Going Concern Audit Opinion.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 29 Jun 2022 03:41
Last Modified: 29 Jun 2022 03:41
URI: https://eprints.ukmc.ac.id/id/eprint/8210

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