PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2020-2024)

PIYANA, ELSAH (2025) PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is grounded in the presence of companies that received Going Concern Audit Opinions despite having been operating for a long period of time. This study aims to analyze the effect of company size, auditor reputation, and Financial Distress on OAGC. The objects in this study were Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020– 2024. The sample was selected using a purposive sampling technique, a total of 93 companies that met the criteria during the five years of observation, resulting in 465 observational data. This study utilized a quantitative approach with a logistic regression methodology for data processing. The results of this study revealed that larger companies with a negative impact on Going Concern Audit Opinions, auditor reputation showed no effect, while Financial Distress was shown to have a negative on the audit opinion. Keywords: Firm Size, auditor reputation, Financial Distress, audit opinion, Going concern Penelitian ini didasarkan oleh adanya perusahaan yang menerima Opini Audit Going concern meskipun telah beroperasi sejak lama. Penelitian ini memiliki tujuan menganalisis pengaruh Ukuran Perusahaan, Reputasi Auditor, dan Financial Distress terhadap Opini Audit Going Concern (OAGC). Objek dalam penelitian ini adalah entitas bisnis sektor Cosumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sampel dipilih menggunakan teknik purposive sampling, totalnya 93 perusahaan yang memenuhi kriteria selama lima tahun pengamatan, sehingga diperoleh 465 data observasi. Kajian ini memanfaatkan pendekatan kuantitatif dengan metodologi regresi logistik untuk pengolahan data. Hasil kajian ini mengungkapkan bahwa perusahaan dengan ukuran lebih besar berdampak negatif terhadap Opini Audit Going Concern, reputasi auditor tidak menunjukkan pengaruh, sedangkan Financial Distress terbukti memengaruhi ke arah negatif terhadap opini audit tersebut. Kata kunci: Ukuran Perusahaan, Reputasi Auditor, Financial Distress, Opini AuditGoing Concern

Item Type: Thesis (S1)
NIM/NIDN Creators: 43221120051
Uncontrolled Keywords: Ukuran Perusahaan, Reputasi Auditor, Financial Distress, Opini AuditGoing Concern
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 15 Nov 2025 05:05
Last Modified: 15 Nov 2025 05:05
URI: http://repository.mercubuana.ac.id/id/eprint/100129

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