The Effect of KAP Reputation, Company Growth, Leverage,
Company Size on Going Concern Audits, Empirical Studies of Basic
and Chemical Industries listed on the Indonesia Stock Exchange
for the 2015-2020 Period
1Ferdianto,
2Yosi Ayu Gabriella Br Sihotang,
3Thomas Firdaus Hutahean
1,2,3Department of Accounting, Faculty of Economics, Universitas Prima Indonesia, Indonesia
https://doi.org/10.47191/jefms/v5-i6-31ABSTRACT:
Primary and chemical industries, mainly cement, had a 2.2% fall in net profit to Rp3.14 trillion. This research examines the impact of KAP reports on corporate growth, audit pressure, firm size, and the Indonesia Stock Exchange's chemical sector fundamentals for 2015-2020. The quantitative method uses test results and logistic regression. Their quantitative study. Explains quantitative research. This examination covers 75 industrial and chemical businesses listed on the Indonesia Stock Exchange for 2015-2020. This model has 26. Logistic regression analyzes the data. The research shows the KAP report affects the Audit Concern Proceeding (empirical study of introductory and industrial chemistry listed on the Indonesia Stock Exchange for the 2015-2020 period). Group expansion does not influence the Concern Audit (Empirical Study on Basic and Chemical Industries on the Indonesia Stock Exchange). 2015-20). Going Concern Audit denies leverage (Empirical Studies on Basic and Chemical Industries on the Indonesia Stock Exchange reviewed for 2015-2020). They are going Concern Audit group size wrong (Empirical Studies on Basic and Chemical Industries listed on the Exchange). Indonesia 2015-2020 KAP reports, firm growth, leverage, and size impact audit concern (Empirical Study of Basic and Chemical Industries listed on the Indonesia Stock Exchange 2015-2020 Period).
KEYWORDS:
KAP Reputation, Company Growth, Leverage, Company Size, Awareness of Audit Reporting
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