Ramadhanty, Silvya (2019) Analisis Pengaruh Prediksi Kebangkrutan, Kualitas Audit, Dan Opini Audit Terhadap Penerimaan Opini Audit Going Concern. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh prediksi kebangkrutan Model Altman, kualitas audit, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia pada tahun 2014-2017. Jenis data yang digunakan adalah data sekunder. Sampel dalam penelitian ini berjumlah 136 yang ditentukan melalui metode purposive sampling. Uji pengaruh diantara variabel-variabel dalam penelitian dilakukan melalui analisis regresi logistik. Hasil penelitian menunjukkan bahwa prediksi kebangkrutan berpengaruh negatif terhadap penerimaan opini going concern, dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Di sisi lain, kualitas audit tidak berpengaruh terhadap penerimaan opini audit going concern. Berdasarkan hasil penelitian, prediksi kebangkrutan Model Altman dan opini audit tahun sebelumnya dapat dijadikan sebagai bahan pertimbangan auditor dalam memberikan opini audit going concern.
English Abstract
The study aims to examine the effect of bankruptcy prediction using the Altman Model, audit quality, and prior year audit opinion on receiving going concern audit opinion. 136 samples from manufacturer companies listed in the Indonesia Stock Exchange in 2014-2017 are purposively selected as the research samples. The type of data used is secondary data, which are analyzed through logistic regression method to determine the effect of the variables. The result of the study indicates that bankruptcy prediction has negative effect on receiving going concern audit opinion, prior year audit opinion has positive effect on receiving going concern audit opinion. Meanwhile, audit quality has no effect on receiving going concern audit opinion. According to the result of the study, bankruptcy prediction using Altman model and prior year audit opinion can be used as an consideration for auditor in providing a going concern audit opinion.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/245/051903640 |
| Uncontrolled Keywords: | opini audit going concern, prediksi kebangkrutan, Z Score Altman, kualitas audit, opini tahun sebelumnya/ going concern audit opinion, bankruptcy prediction, Altman Z Score, audit quality, prior year audit opinion |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 25 Oct 2019 01:41 |
| Last Modified: | 17 Jan 2022 04:40 |
| URI: | http://repository.ub.ac.id/id/eprint/170286 |
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