ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN

GANANG AYOM SUGIHARTO, . (2022) ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, Debt Default, dan profitabilitas terhadap opini audit Going Concern. Variabel independen dalam penelitian ini adalah financial distress, Debt Default, dan profitabilitas serta variabel dependen penelitian ini adalah opini audit Going Concern. Penelitian ini menggunakan data sekunder, yaitu lapooran keuangan perusahaan sektor industrial pada tahun 2019-2021 yang telah diaudit. Sampel dipilih berdasarkan kriteria yang telah ditetapkan oleh peneliti dengan menggunakan metode purposive sampling dan didapatkan jumlah sampel sebanyak 126 data dari 42 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan metode analisis regresi logistik. Hasil penelitian ini membuktikan bahwa Financial Distress berpengaruh positif dan signifikan terhadap Opini Audit Going Concern, sedangkan variabel Debt Default dan Profitabilitas tidak berpengaruh signifikan terhadap Opini Audit Going Concern. Hasil menunjukkan bahwa perusahaan sebaiknya dapat mengendalikan tingkat financial distress-nya yang dalam penelitian ini diukur dengan DAR, sehingga dapat menurunkan perusahaan memperoleh opini audit going concern. Rekomendasi untuk peneliti selanjutnya berdasarkan hasil penelitian adalah menambah variabel lain untuk menilai opini audit Going Concern, penggunaan proksi lain pada variabel Financial Distress dan Debt Default, menggunakan sampel kontrol dalam analisis regresi logistik, dan menambah sampel penelitian serta tahun pengamatan. This study aims to analyze the effect of financial distress, Debt Default, and profitability on Going Concern audit opinion. The independent variables in this study are financial distress, Debt Default, and profitability and the dependent variable of this study is Going Concern audit opinion. This study uses secondary data, namely the audited financial reports of industrial sector companies in 2019-2021. The sample was selected based on the criteria set by the researcher using purposive sampling method and obtained a total sample of 126 data from 42 companies that meet the criteria. This research uses logistic regression analysis method. The results of this study prove that Financial Distress has a positive and significant effect on Going Concern Audit Opinion while the Debt Default and Profitability variables have a negative and insignificant effect on Going Concern Audit Opinion. Based on these results, it can be used as a means to broaden insight and additional scientific references, especially relating to the acceptance of going-concern audit opinions as well as an evaluation material for companies and investors in determining both investment and operational steps. Recommendations for further researchers based on research results are to add other variables to assess Going Concern audit opinion, use other proxies on financial distress and Debt Default variables, use control samples in logistic regression analysis, and add research samples and years of observation.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tri Hesti Utaminingtyas, S.E., M.S.A. 2). Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15512 not found.
Date Deposited:	06 Sep 2022 01:50
Last Modified:	06 Sep 2022 01:50
URI:	http://repository.unj.ac.id/id/eprint/33782

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