PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN JASA TRANSPORTASI, INFRASTRUKTUR, DAN UTILITAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 -2021

MUHAMMAD RAKHMAT AGHISNA, . (2023) PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN JASA TRANSPORTASI, INFRASTRUKTUR, DAN UTILITAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 -2021. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara financial Distress, debt default, dan pertumbuhan perusahaan terhadap penerimaan penerimaan opini audit going concern pada perusahaan transportasi, infrastruktur, dan utilitas yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021. Metode Penelitian yang digunakan adalah medote kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan yang tersedia di Bursa Efek Indonesia dengan jumlah sampel sebanyak 64 perusahaan dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis statistik deksriktif, uji asumsi klasik multikolinearitas, uji keseluruhan model, uji kelayakan model regresi, analisis regresi logistik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa financial distress dan debt default memiliki pengaruh negatif signifikan terhadap penerimaan opini audit going concern sedangkan pertumbuhan perusahaan tidak memiliki pengaruh terhadap penerimaan opini audit going concern. *** This study aims to determine the effect of financial distress, debt default, and company growth on acceptance of going concern audit opinions in transportation, infrastructure, and utility companies listed on the Indonesia Stock Exchange in 2019 - 2021. The research method used is a quantitative method with secondary data obtained from financial reports available on the Indonesia Stock Exchange with a total sample of 64 companies using purposive sampling technique. The data analysis technique used is descriptive statistical analysis, multicollinearity classic assumption test, whole model test, regression model feasibility test, logistic regression analysis, and hypothesis testing. The results showed that financial distress and debt default had a significant negative effect on acceptance of going-concern audit opinions while company growth had no effect on acceptance of going-concern audit opinions. The coefficient of determination in this study is 31% which indicates the ability of financial distress, debt default, and company growth to explain acceptance of going concern audit opinions while the remaining 69% is explained by other variables.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ati Sumiati, S.Pd., M.M. ; 2). Unggul Purwohedi, S.E., M.Si., Ph.D., CMA.
Subjects:	Ilmu Sosial > Keuangan Manajemen > Manajemen , Business
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Users 20646 not found.
Date Deposited:	20 Sep 2023 00:13
Last Modified:	20 Sep 2023 00:13
URI:	http://repository.unj.ac.id/id/eprint/42188

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