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Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Opini Audit Sebelumnya Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Pertambangan Periode 2014-2019)
This study aims to determine: 1) the effect of audit quality
on going concern audit opinions on mining companies for the
concern audit opinions on mining companies for the 2014
2019 period, 3) the effect of previous audit opinions on the
audit opinion. going concern audits on mining companies for
the 2014-2019 period and the effect of audit quality,
company size and previous audit opinions on going-concern
audit opinions on mining companies for the 2014-2019
period.
: The population in this study were 6 mining companies for
the period 2014-2019. The sampling technique used was
purposive sampling. Methods of data collection using the
method of documentation. Data analysis method with
quantitative descriptive.
: The results of this study are: 1. There is an effect of Audit
Quality on Going Concern Audit Opinions in Mining
Companies for the 2014-2019 Period; 2. There is an effect of
Company Size on Going Concern Audit Opinions in Mining
Companies for the 2014-2019 Period; 3. There is an
influence of Previous Audit Opinions on Going Concern
Audit Opinions in Mining Companies for the 2014-2019
Period; 4. There is an effect of Audit Quality, Company Size
and Previous Audit Opinions on Going Concern Audit
Opinions in Mining Companies for the 2014-2019 Period.
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