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primary topic: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN

PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN
type: Thesis
type: Article
abstract: Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, financial distress, audit switching, audit lag, dan kualitas audit terhadap opini audit going concern pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode sampling menggunakan metode purposive sampling dan memperoleh 86 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa audit lag berpengaruh positif terhadap opini audit going concern. Sementara financial distress berpengaruh positif terhadap opini audit going concern. Kualitas audit berpengaruh negatif terhadap opini audit going concern. Sedangkan, profitabilitas dan audit switching tidak berpengaruh terhadap opini audit going concern. Kata Kunci: Opini Audit Going Concern, Profitabilitas, Financial Distress, Audit Switching, Audit Lag, Kualitas Audit.
date: 2025-08-05
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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has document: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
subject: Akuntansi Syari'ah

PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
type: Document
has file: 21108040102_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040102_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040102 Eva Dwi Anisa
type: Person
given name: NIM.: 21108040102
family name: Eva Dwi Anisa

PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
is volatile version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
is volatile version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
is volatile version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
islightbox thumbnail version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
is volatile version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
ispreview thumbnail version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
is volatile version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Other)
type: Document
is version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
is volatile version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
issmall thumbnail version of: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Text)
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HTML Summary of #74052 PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN
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primary topic: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, AUDIT SWITCHING, AUDIT LAG DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN

Akuntansi Syari'ah
type: Concept