PENGARUH AUDIT TENURE DAN PREDIKSI KEBANGKRUTAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2015-2020
Keywords:
Audit Tenure, Bankruptcy Prediction, Going Concern Audit OpinionAbstract
This study aims to assess and examine the effect of tenure audits and
destruction on going-concern audit opinions. This test uses a sample of companies in
the transportation and logistics sub-sector listed on the IDX and their financial
statements have been audited for the 2015-2020 period. The author uses purposive
sampling 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 found
that: The results of this study indicate that tenure and bankruptcy audits have no
simultaneous effect on going concern audit opinions. Partially, the audit tenure has no
significant effect on the going-concern audit opinion. on the other hand, the destruction
that has a significant effect on going concern audit opinion.
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