PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, DAN AUDITOR SWITCHING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

NISRINA DELLA LATHIFA, . (2024) PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, DAN AUDITOR SWITCHING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh debt default, financial distress, dan auditor switching terhadap penerimaan opini audit going concern pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik, dan data diolah menggunakan software IBM SPSS Versi 29. Hasil penelitian ini menunjukkan bahwa financial distress memiliki pengaruh signifikan terhadap penerimaan opini audit going concern, sementara debt default dan auditor switching tidak memiliki pengaruh signifikan terhadap penerimaan opini audit going concern. ****** This research aims to analyze the influence of debt default, financial distress, and auditor switching on the acceptance of going concern audit opinions in infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. The research method used is a quantitative method with a descriptive approach. The data analysis technique used in this research is logistic regression analysis, and the data is processed using IBM SPSS Version 29 software. The results of this study show that financial distress has a significant influence on the acceptance of going concern audit opinions, while debt default and auditor switching do not have a significant influence on acceptance of going concern audit opinion.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Marsellisa Nindito, SE., M.Sc, Ak., CA ; 2). Dr. Muhammad Yusuf, SE., M.M
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 25289 not found.
Date Deposited:	19 Aug 2024 22:15
Last Modified:	19 Aug 2024 22:15
URI:	http://repository.unj.ac.id/id/eprint/50263

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