Isa, Yudisthira Jannata Muhammad and Nurlita Novianti, (2022) Faktor-Faktor Yang Mempengaruhi Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Tahun 2018-2020. Sarjana thesis, Universitas Brawijaya.
Abstract
Auditor diminta untuk mengevaluasi kelangsungan usaha dan kemampuan perusahaan dalam mempertahankan bisnisnya, opini audit going concern merupakan opini yang dikeluarkan auditor independen, ketika auditor yakin bahwa terdapat kesangsian besar mengenai kemampuan entitas dalam mempertahankan kelangsungan hidupnya dalam jangka waktu tidak lebih dari satu tahun setelah laporan keuangan diaudit. Penelitian ini dilakukan untuk menguji faktor-faktor yang mempengaruhi penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di BEI. Faktor-faktor yang digunakan yaitu tenure audit, reputasi kantor akuntan publik, ukuran perusahaan, profitabilitas, debt default dan leverage. Penelitian ini menggunakan metode purposive sampling dengan total 453 sampel yang terdiri dari 151 perusahaan dalam kurun waktu 2018-2020 yang kemudian dianalis dengan regresi logistic. Hasil pengujian hipotesis menunjukkan bahwa tenure audit, reputasi KAP, dan leverage tidak memiliki pengaruh terhadap pemberian opini audit going concern, sedangkan rasio profitabilitas dan ukuran perusahaan memiliki pengaruh negatif terhadap pemberian opini audit going concern serta variabel independent debt default berpengaruh positif terhadap pemberian opini audit going concern.
English Abstract
Auditors are asked to evaluate business continuity and the company's ability to maintain its business, going concern audit opinion is an opinion issued by an independent auditor, where the auditor believes that there is substantial doubt about the entity's ability to continue as a going concern for a period of not more than one year after the financial statements are audited. This research was conducted to examine the factors that influence the acceptance of going concern audit opinions on manufacturing companies listed on the IDX. The factors examined are audit tenure, accounting firm reputation, firm size, profitability, debt default and leverage. This research used purposive sampling method with a total of 453 samples consisting of 151 companies in the period 2018-2020 which were then analyzed by logistic regression. The results of hypothesis testing indicate that audit tenure, accounting firm reputation, and leverage have no effect on going concern audit opinion, while profitability and firm size have negative effect towards going concern audit opinion and independent variable debt default has positive effect terhadap towards going concern audit opinion
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020525 |
| Uncontrolled Keywords: | Opini Audit Going Concern, Tenure Audit, Profitabilitas, Debt Default dan Leverage, Going Concern Audit Opinion, Audit Tenure, Profitability, Debt Default and Leverage |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 28 Jul 2023 02:31 |
| Last Modified: | 28 Jul 2023 02:34 |
| URI: | http://repository.ub.ac.id/id/eprint/202190 |
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