Nafi’a, Insania and Yeney Widya Prihatiningtias, SE., MSA.,DBA., Ak. (2023) Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021. Sarjana thesis, Universitas Brawijaya.
Abstract
Opini audit going concern merupakan opini yang diberikan oleh auditor ketika terdapat suatu ketidakpastian yang material mengenai kelangsungan hidup suatu perusahaan dalam menjalankan operasinya. Tujuan dari penelitian ini adalah untuk menganalisis dan menemukan bukti empiris pengaruh financial distress, pertumbuhan penjualan, leverage, opini audit going concern tahun sebelumnya, besaran perusahaan, dan auditor switching terhadap penerimaan opini audit going concern. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan tahunan dan laporan auditor independen yang dipublikasikan oleh Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan diperoleh 15 sampel perusahaan. Teknik analisis data menggunakan regresi logistik yang diolah menggunakan software Eviews 10. Hasil penelitian menunjukan bahwa leverage, opini audit going concern tahun sebelumnya, dan auditor switching berpengaruh signifikan terhadap penerimaan opini audit going concern sedangkan financial distress, pertumbuhan penjualan, dan besaran perusahaan tidak berpengaruh signifikan terhadap penerimaan opini audit going concern.
English Abstract
Going concern audit opinion is an opinion given by the auditor when there is a material uncertainty regarding the survival of a company in carrying out its operations. The purpose of this study is to analyze and find empirical evidence of the effect of financial distress, sales growth, leverage, previous year's going concern audit opinion, company size, and auditor switching on going concern audit opinion acceptance. This study uses secondary data derived from annual financial reports and independent auditor reports published by the Indonesia Stock Exchange. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used purposive sampling technique and obtained 15 company samples. The data analysis technique uses logistic regression which is processed using Eviews 10 software. The results showed that leverage, going concern audit opinion in the previous year, and auditor switching had a significant effect on going concern audit opinion acceptance while financial distress, sales growth, and company size had no significant effect on going concern audit opinion acceptance. Key words: going concern opinion, financial distress, sales growth, leverage, previous year going concern audit opinion, company size, auditor switching
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020303 |
| Uncontrolled Keywords: | going concern opinion, financial distress, sales growth, leverage, previous year going concern audit opinion, company size, auditor switching ,opini going concern, financial distress, pertumbuhan penjualan, leverage, opini audit going concern tahun sebelumnya, besaran perusahaan, auditor switching |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 15 Dec 2023 02:36 |
| Last Modified: | 15 Dec 2023 02:36 |
| URI: | http://repository.ub.ac.id/id/eprint/205256 |
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