Rahmadia, Varin Wilda (2019) Pengaruh Rasio Leverage, Rasio Arus Kas, Opini Audit, Audit Lag, Dan Financial Distress Terhadap Opini Audit Going Concern. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh rasio leverage, rasio arus kas, opini audit, audit lag, dan financial distress terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2014-2017. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Sampel dalam penelitian ini berjumlah 160 sampel yang ditentukan melalui metode purposive sampling. Analisis yang digunakan untuk menguji pengaruh antara variabel-variabel dalam penelitian adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa rasio leverage berpengaruh positif terhadap penerimaan opini audit going concern; opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern, dan financial distress berpengaruh negatif terhadap penerimaan opini audit going concern. Di sisi lain, rasio arus kas dan audit lag tidak berpengaruh terhadap penerimaan opini audit going concern. Berdasarkan hasil penelitian, rasio leverage, opini audit tahun sebelumnya, dan financial distress dapat dijadikan sebagai bahan pertimbangan auditor dalam memberikan opini audit going concern.
English Abstract
The aim of this study is to examine the influence of leverage, cash flow ratio, prior year audit opinion, audit lag, and financial distress to the acceptance of the going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange from 2014-2017. The type of data used is secondary data from the Indonesia Stock Exchange official website. The research used 160 samples, which were selected by purposive sampling. Data were analyzed by logistic regression analysis. The result showed that leverage had a positive influence on the going concern audit opinion, prior year audit opinion had a positive influence on the going concern audit opinion, and financial distress had a negative influence on the going concern audit opinion. Meanwhile, cash flow ratio and audit lag did not influence the acceptance of the going concern audit opinion. Based on these results, leverage ratio, prior year audit opinion, and financial distress can be taken into consideration by an auditor to issue the going concern audit opinion.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/183/051903662 |
| Uncontrolled Keywords: | opini audit going concern, leverage, rasio arus kas, audit lag, financial distress, Altman Zscore, going concern audit opinion, leverage, cash flow ratio, audit lag, financial distress, Altman Zscore |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Oct 2019 01:47 |
| Last Modified: | 21 Oct 2021 13:08 |
| URI: | http://repository.ub.ac.id/id/eprint/170063 |
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