"Pengaruh Financial Distress, Pertumbuhan Perusahaan, Audit Lag, dan Ukuran Kantor Akuntan Publik Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Jasa Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)"

Umma Laila, Najda (2021) "Pengaruh Financial Distress, Pertumbuhan Perusahaan, Audit Lag, dan Ukuran Kantor Akuntan Publik Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Jasa Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)". Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress, pertumbuhan perusahaan, audit lag, dan ukuran Kantor Akuntan Publik terhadap opini audit going concern pada perusahaan jasa non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan yang telah diaudit dan laporan auditor independen yang diperoleh dari website resmi BEI. Sampel dalam penelitian ini berjumlah 156 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 financial distress berpengaruh positif terhadap opini audit going concern, audit lag berpengaruh positif terhadap opini audit going concern, dan ukuran Kantor Akuntan Publik berpengaruh negatif terhadap opini audit going concern. Di sisi lain, pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Berdasarkan hasil penelitian, financial distress dan audit lag dapat dijadikan sebagai bahan pertimbangan auditor dalam memberikan opini audit going concern.

English Abstract

This study aims to examine the effect of financial distress, company growth, audit lag, and public accounting firm size on the going concern audit opinion of non-financial service companies listed on the Indonesia Stock Exchange between 2017 and 2019. The secondary data used in this study include audited financial statements and independent auditor reports acquired from the Indonesia Stock Exchange official website. As many as 156 samples are selected through purposive sampling, and analyzed by logistic regression. The result indicate that financial distress has a positive effect on going concern audit opinion, audit lag has a positive effect on going concern audit opinion, and public accounting firm size has a negative effect on going concern audit opinion. Whereas, company growth has no effect on going concern audit opinion. Based on the results, an auditor is recommended to consider financial distress and audit lag for issuing the going concern audit opinion.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 052102
Uncontrolled Keywords: opini audit going concern, financial distress, pertumbuhan perusahaan, audit lag, ukuran Kantor Akuntan Publik
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Unnamed user with username dedygusro
Date Deposited: 23 Oct 2021 13:05
Last Modified: 24 Feb 2022 07:02
URI: http://repository.ub.ac.id/id/eprint/185633
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