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PENGARUH DEBT DEFAULT, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP PEMBERIAN OPINIGOING CONCERN

Dwicahyo, Rynaldhi (2019) PENGARUH DEBT DEFAULT, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP PEMBERIAN OPINIGOING CONCERN. Bachelors Degree (S1) thesis, University Of Muhammadiyah Malang.

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Abstract

The purpose of this study was to examine the effect of debt default, audit tenure and audit quality on giving going concern opinion. This type of research is associative with the method of collecting data by documentation. This study uses samples from transportation companies. The analytical tool used is logistic regression analysis. Debt Default uses the Dummy Variable by looking at the company's ability to pay its debts at maturity, Audit Tenure uses the Dummy Variable by looking at how long the auditor's engagement with his client, audit quality using a Dummy Variable by looking at the company using the Big Four KAP or KAP Non Big Four, and Going Concern Opinion uses the Dummy Variable by looking at the company's ability to maintain its survival. The results showed that Debt Default and Audit Quality had no effect on giving a Going Concern Opinion, while Audit Tenure influences the granting of a Going Concern Opinion.

Item Type: Thesis (Bachelors Degree (S1))
Student ID: 201410170311430
Thesis Advisors: Masiyah Kholmi (0715056502), Eris Tri Kurniawati (0711028103)
Keywords: Debt Default, Audit Tenure, Audit Quality, Going Concern
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201410170311430
Date Deposited: 21 Aug 2019 09:06
Last Modified: 21 Aug 2019 09:06
URI : http://eprints.umm.ac.id/id/eprint/50390

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