Pengaruh Ukuran Perusahaan, Debt Default, Kondisi Keuangan, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)

Sandya Bayu R, Mohammad (2022) Pengaruh Ukuran Perusahaan, Debt Default, Kondisi Keuangan, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether company size, debt default, financial condition, company growth had a significant effect on the acceptance of going concern audit opinions on plantation sub-sector companies listed on the IDX. The sample selection was carried out by purposive sampling method, obtained a sample of 14 companies with the 2016-2020 research period. The data analysis technique used is multiple linear regression analysis using the help of SPSS version 22. Simultaneous research results obtained that company size, debt default, financial condition, company growth have a significant effect on the acceptance of going concern audit opinions. Partial research results show that company size, debt default, has no significant effect on going concern audit opinion and financial condition, company growth has a significant effect on going concern audit opinion.

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