KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Debt Default, Mandatory Disclosure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern dengan Audit Delay sebagai Variabel Moderasi

Sinthia Maida Mahsa (Institut Teknologi dan Bisnis Kalbis)
Abriandi (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This research discusses the effect of debt default, mandatory disclosure, and firm size on going concern audit opinion with audit delay as a moderating variable. The population in this reserach are all mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2018. The number of samples used in this research are 38 companies with a purposive sampling technique and the number of observations of reserach data obtained was 152. The data analysis methods used are logistic regression and Moderated Regression Analysis (MRA). The result of the research are debt default has a poitive effect on going concern audit opinion, mandatory disclosure has a negative effect on going concern audit opinion and company size has no effect on going concern audit opinion. Audit delay does not moderate the effect of debt default, mandatory disclosure and company size on going concern audit opinion.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...