ANGGRAENI EKA PARAMESWARI, . (2023) PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP OPINI GOING CONCERN DENGAN OPINION SHOPPING SEBAGAI VARIABEL PEMODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
![]() |
Text
COVER.pdf Download (3MB) |
![]() |
Text
BAB 1.pdf Download (331kB) |
![]() |
Text
BAB 2.pdf Restricted to Registered users only Download (571kB) | Request a copy |
![]() |
Text
BAB 3.pdf Restricted to Registered users only Download (458kB) | Request a copy |
![]() |
Text
BAB 4.pdf Restricted to Registered users only Download (473kB) | Request a copy |
![]() |
Text
BAB 5.pdf Restricted to Registered users only Download (295kB) | Request a copy |
![]() |
Text
DAFTAR PUSTAKA.pdf Download (292kB) |
![]() |
Text
LAMPIRAN.pdf Restricted to Registered users only Download (1MB) | Request a copy |
Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh financial distress dan profitabilitas terhadap opini going concern dengan opinion shopping sebagai variabel pemoderasi. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 42 perusahaan terpilih dari sektor properties & real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Penelitian ini menggunakan data sekunder yang diperoleh dengan teknik dokumentasi dari laporan tahunan dan laporan keuangan. Data diolah dengan teknik analisis regresi logistik dengan menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap opini audit going concern sedangkan profitabilitas berpengaruh. Pada penelitian ini diketahui juga bahwa opinion shopping tidak dapat memoderasi pengaruh kedua variable tersebut terhadap opini going concern. Kata Kunci: Opini going concern, Profitabilitas, Financial Distress, Opinion Shopping *** The purpose of this research is to determine the effect of financial distress and profitability on going concern opinion with opinion shopping as a moderating variable. This research used purposive sampling method as a sampling technique with 42 selected companies from the properties & real estate sector listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses secondary data obtained using documentation techniques from annual reports and financial reports. The data is analyzed using logistic regression analysis techniques using SPSS software. The results of this research showed that financial distress has no effect on going concern audit opinion while profitability has an effect. In addition, this research also showed that opinion shopping is unable to moderate the effects of these two variables on going concern opinion.. Keywords: Going Concern Opinion, Profitabiliy, Financial Distress, Opinion shopping
Item Type: | Thesis (Sarjana) |
---|---|
Additional Information: | 1) Dr. Rida Prihatni, SE, M.Si, Ak, CA, CMA. ; 2) Hafifah Nasution, S.E., M.S.Ak. |
Subjects: | Ilmu Sosial > Keuangan |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Users 20679 not found. |
Date Deposited: | 13 Sep 2023 02:48 |
Last Modified: | 13 Sep 2023 02:48 |
URI: | http://repository.unj.ac.id/id/eprint/42308 |
Actions (login required)
![]() |
View Item |