在 IDX 上市的房地产和物业公司持续经营审计意见的决定因素

Bunga Hanggraini Meiviandra, Trica Angkat, Widodo Sinaga, Jenny Zain, Oky Syahputra
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引用次数: 0

摘要

本研究旨在确定审计质量、公司规模、KAP 声誉和审计任期对持续关注审计意见的影响。本研究以 2020-2022 年在 IDX 上市的房地产和物业公司为研究对象,共有 81 个样本。数据分析技术采用 SPSS 软件,目的是获得准确的计算结果,并促进适当的数据处理。研究结果表明,审计质量、KAP声誉和审计任期对持续经营审计意见没有影响。同时,公司规模对持续经营审计意见有显著影响。
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DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE IDX
This study aims to determine the effect of Audit Quality, Company Size, KAP Reputation and Audit Tenure on Going Concern Audit Opinions. This research is focused on Real Estate and Property companies listed on the IDX in 2020-2022 with a total of 81 samples. The data analysis technique used is using SPSS software with the aim of obtaining accurate calculation results and facilitating proper data processing. The results of this study are audit quality, KAP reputation, and audit tenure have no effect on going concern audit opinion. Meanwhile, company size has a significant effect on going concern audit opinion.
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