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All Journal Jurnal Ekonomis
Nevins Andrews Henryson
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Economics, Econometrics & Finance

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PENGARUH AUDIT TENURE DAN PREDIKSI KEBANGKRUTAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2015-2020 Nevins Andrews Henryson; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.389 KB) | DOI: 10.58303/jeko.v14i3a.2661

Abstract

This study aims to assess and examine the effect of tenure audits anddestruction on going-concern audit opinions. This test uses a sample of companies inthe transportation and logistics sub-sector listed on the IDX and their financialstatements have been audited for the 2015-2020 period. The author uses purposivesampling and the number of samples in this study were 84 samplesfrom 14 companies.This study uses a quantitative descriptive method and in testing the hypothesis using alogistic test. Based on the results of the research that has been carried out, it is foundthat: The results of this study indicate that tenure and bankruptcy audits have nosimultaneous effect on going concern audit opinions. Partially, the audit tenure has nosignificant effect on the going-concern audit opinion. on the other hand, the destructionthat has a significant effect on going concern audit opinion.
Co-Authors Remista Simbolon