{"title":"企业规模和企业增长对PT. Unilever Tbk 2014-2018审计意见的影响","authors":"Johandri Iqbal","doi":"10.35308/JBKAN.V4I2.2500","DOIUrl":null,"url":null,"abstract":"This research was conducted at PT. Unilever Indonesia Tbk. listed on the Indonesia Stock Exchange. The data used are the financial statements of PT. Unilever Indonesia Tbk. 2014-2018, data is taken from www.idx.co.id. The number of variables studied were three variables, namely Company Size (X 1 ), Company Growth (X 2 ) as the independent variable, and Going Concern Audit Opinion (Y) as the dependent variable. The analysis in this study used multiple regression and the coefficient of determination test. The research location chose PT. Unilever Indonesia Tbk, because PT. Unilever Indonesia Tbk is one of the major companies for which Indonesian financial data can be researched. This reason is what makes researchers interested in conducting research on the influence of Company Size and Company Growth on the Going Concern Audit Opinion of PT. Unilever Indonesia Tbk 2014-2018. The results of this study have a simultaneous influence on firm size (X 1 ) and company growth (X 2 ) on going-concern audit opinion and this effect is 56.7% and the remaining 43.3% is from other unknown variables in this study. Keywords: Company Size, Company Growth, Financial Statements, Audit Opinion","PeriodicalId":272317,"journal":{"name":"Jurnal Bisnis Dan Kajian Strategi Manajemen","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern PT. Unilever Tbk 2014-2018\",\"authors\":\"Johandri Iqbal\",\"doi\":\"10.35308/JBKAN.V4I2.2500\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research was conducted at PT. Unilever Indonesia Tbk. listed on the Indonesia Stock Exchange. The data used are the financial statements of PT. Unilever Indonesia Tbk. 2014-2018, data is taken from www.idx.co.id. The number of variables studied were three variables, namely Company Size (X 1 ), Company Growth (X 2 ) as the independent variable, and Going Concern Audit Opinion (Y) as the dependent variable. The analysis in this study used multiple regression and the coefficient of determination test. The research location chose PT. Unilever Indonesia Tbk, because PT. Unilever Indonesia Tbk is one of the major companies for which Indonesian financial data can be researched. This reason is what makes researchers interested in conducting research on the influence of Company Size and Company Growth on the Going Concern Audit Opinion of PT. Unilever Indonesia Tbk 2014-2018. The results of this study have a simultaneous influence on firm size (X 1 ) and company growth (X 2 ) on going-concern audit opinion and this effect is 56.7% and the remaining 43.3% is from other unknown variables in this study. Keywords: Company Size, Company Growth, Financial Statements, Audit Opinion\",\"PeriodicalId\":272317,\"journal\":{\"name\":\"Jurnal Bisnis Dan Kajian Strategi Manajemen\",\"volume\":\"7 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-10-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Bisnis Dan Kajian Strategi Manajemen\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35308/JBKAN.V4I2.2500\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Bisnis Dan Kajian Strategi Manajemen","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35308/JBKAN.V4I2.2500","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
这项研究是在印尼联合利华Tbk进行的。在印尼证券交易所上市。使用的数据是PT. Unilever Indonesia Tbk. 2014-2018年的财务报表，数据来自www.idx.co.id。研究的变量数量为三个变量，即公司规模(x1)，公司成长性(x2)作为自变量，持续经营审计意见(Y)作为因变量。本研究采用多元回归和决定系数检验进行分析。研究地点选择了PT. Unilever Indonesia Tbk，因为PT. Unilever Indonesia Tbk是可以研究印尼财务数据的主要公司之一。因此，研究者有兴趣研究公司规模和公司成长性对PT. Unilever Indonesia Tbk 2014-2018持续经营审计意见的影响。本研究结果表明，企业规模(X 1)和公司成长性(X 2)同时影响持续经营审计意见，该影响为56.7%，其余43.3%来自本研究中的其他未知变量。关键词:公司规模，公司成长性，财务报表，审计意见
Pengaruh Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern PT. Unilever Tbk 2014-2018
This research was conducted at PT. Unilever Indonesia Tbk. listed on the Indonesia Stock Exchange. The data used are the financial statements of PT. Unilever Indonesia Tbk. 2014-2018, data is taken from www.idx.co.id. The number of variables studied were three variables, namely Company Size (X 1 ), Company Growth (X 2 ) as the independent variable, and Going Concern Audit Opinion (Y) as the dependent variable. The analysis in this study used multiple regression and the coefficient of determination test. The research location chose PT. Unilever Indonesia Tbk, because PT. Unilever Indonesia Tbk is one of the major companies for which Indonesian financial data can be researched. This reason is what makes researchers interested in conducting research on the influence of Company Size and Company Growth on the Going Concern Audit Opinion of PT. Unilever Indonesia Tbk 2014-2018. The results of this study have a simultaneous influence on firm size (X 1 ) and company growth (X 2 ) on going-concern audit opinion and this effect is 56.7% and the remaining 43.3% is from other unknown variables in this study. Keywords: Company Size, Company Growth, Financial Statements, Audit Opinion
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