Pengaruh Financial Distress, Opinion Shopping, Debt Default Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern

Musyaffa, Muhammad Shidqi and Intan Lifinda Ayuning Putri, M.S.A. (2024) Pengaruh Financial Distress, Opinion Shopping, Debt Default Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern. Sarjana thesis, Universitas Brawijaya.

Abstract

Opini going concern adalah opini yang diberikan auditor terkait keberlangsungan hidup entitas. Penelitian ini bertujuan untuk mengkaji pengaruh financial distress, opinion shopping, debt default dan audit tenure dalam pemberian opini going concern. Populasi penelitian ialah perusahaan jasa non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel ditentukan melalui metode nonprobability sampling yakni purposive sampling dengan total sampel sebanyak 114 perusahaan dan 342 data pengamatan. Data yang digunakan adalah data sekunder berupa laporan tahunan. Teknik analisis data yang digunakan adalah uji regresi logistik. Hasil penelitian menunjukkan bahwa debt default berpengaruh secara signifikan terhadap pemberian opini going concern. Selain itu, financial distress, opinion shopping, dan audit tenure tidak berpengaruh secara signifikan terhadap pemberian opini going concern

English Abstract

Going concern is an opinion from auditors about company’s sustainbility. The purpose of this study is to determine the effect of financial distress, opinion shopping, debt default and audit tenure on going concern opinion. The population of this study is non-financial services company that listed in Indonesia Stock Exchange on 2020-2022. Sample collected through non-probability method by purposive sampling technique with total 114 companies and 342 observations data. The data types in this study is data secondary data which is annual report. The data analyzed by logistic regression method. The result of this study showed that debt defautl significantly effect going concern opinion. Furthermore, financial distress, opinion shopping, and audit tenure insignificantly effect going concern opinion.

Item Type:	Thesis (Sarjana)
Identification Number:	052402
Uncontrolled Keywords:	opini going concern, financial distress, opinion shopping, debt default, audit tenure
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	24 Dec 2024 01:28
Last Modified:	24 Dec 2024 01:28
URI:	http://repository.ub.ac.id/id/eprint/230481

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