OPINI AUDIT GOING CONCERN YANG DIDETERMINASI OLEH FAKTOR FINANSIAL DAN NON-FINANSIAL

IRFAN NURFADILAH, . (2023) OPINI AUDIT GOING CONCERN YANG DIDETERMINASI OLEH FAKTOR FINANSIAL DAN NON-FINANSIAL. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh yang diberikan oleh variabel independen yang terdiri dari profitabilitas, likuiditas, leverage, kualitas audit, dan audit tenure terhadap variabel dependen yaitu opini audit going concern. Unit analisis yang digunakan dalam penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Dalam menentukan jumlah sampel penelitian digunakan teknik purposive sampling dengan menetapkan kriteria sampel tertentu sehingga menghasilkan total sampel sebanyak 24 perusahaan. Dalam penelitian ini jenis data yang digunakan adalah data sekunder yang berisi informasi perusahaan yang terdapat dalam laporan tahunan atau keuangan perusahaan. Analisis data penelitian dilakukan dengan menggunakan model regresi logistik dengan perangkat lunak statistik SPSS IBM 25. Hasil yang diperoleh dari proses pengujian hipotesis secara parsial adalah sebagai berikut. Profitabilitas tidak berpengaruh signifikan terhadap opini audit going concern. Likuiditas tidak berpengaruh signifikan terhadap opini audit going concern. Leverage berpengaruh positif signifikan terhadap opini audit going concern. Kualitas audit berpengaruh negatif signifikan terhadap opini audit going concern. Audit tenure berpengaruh negatif signifikan terhadap opini audit going concern. Kata Kunci: Kualitas Audit, Opini Audit, Likuiditas, Leverage, Audit Tenure, Profitabilitas. *** This research was conducted with the aim of knowing the influence exerted by the independent variables consisting of profitability, liquidity, leverage, audit quality, and audit tenure on the dependent variable, namely going-concern audit opinion. Theunit of analysis used in this study is the transportation and logistics sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. In determining the number of research samples, a purposive sampling technique was used by setting certain sample criteria and resulting in a total sample of 24 companies. In this study the type of data used is secondary data which contains company information contained in the company's annual or financial reports. Research data analysis was carried out using a logistic regression model with SPSS IBM 25 statistical software tools. The results obtained from the partial hypothesis testing process are as follows. Profitability has no significant effect on going concern audit opinion. Liquidity has no significant effect on going concern audit opinion. Leverage has a significant positive effect on going concern audit opinion. Audit quality has a significant negative effect on going concern audit opinion. The tenure audit has a significant negative effect on the going concern audit opinion. Keywords: Audit Quality, Audit Opinion, Liquidity, Leverage, Tenure Audit, Profitability.

Item Type:	Thesis (Sarjana)
Additional Information:	1) . Adam Zakaria, M.Ak., Ph.D. ; 2) . Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20595 not found.
Date Deposited:	13 Sep 2023 01:36
Last Modified:	13 Sep 2023 01:36
URI:	http://repository.unj.ac.id/id/eprint/42213

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