PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN
DOI:
https://doi.org/10.30595/raar.v1i1.11721Keywords:
audit quality, audit tenure, audit report lag, going concern audit opinionAbstract
This study aims to analyze the effect of company size, audit tenure, audit quality and audit reportlag on going concern audit opinion. This research is a quantitative research. The data source used
is secondary data in the form of the company's annual financial statements. In this study, going
concern and audit quality are calculated using a dummy. The population used in this study is
mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was
carried out by purposive sampling technique method and obtained 29 as 145 observed data. The
results of this study show that company size, and audit tenure have no effect on going concern
audit opinion. While audit report lag and audit quality heve efeect on going concern opinion
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