PENGARUH FINANCIAL DISTRESS, DISCLOSURE DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di BEI Tahun 2013-2016)

LINGGA, NADYA MAGDALENA (2020) PENGARUH FINANCIAL DISTRESS, DISCLOSURE DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di BEI Tahun 2013-2016). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to check the effect of financial distress, disclosure, and accounting firm reputation to going concern audit opinion. This research was using samples in food and beverages companies. They were listed on the Indonesia Stock Exchange in 2013-2016. The study sample consisted of 14 companies with 56 observations. Based on method purposive sampling. Hypothesis in this research used logistic regression. This research indicated that financial distress had significant effect on going concern audit opinion. Disclosure and accounting firm reputation did not have significant effect on going concern audit opinion in food and beverages companies listed on the Indonesia Stock Exchange in 2013-2016. Keywords : Going Concern audit opinion Financial Distress, Disclosure, and Accounting Firm Reputation. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, disclosure, dan reputasi KAP terhadap penerimaan opini audit going concern pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2016. Sampel penelitian terdiri dari 14 perusahaan dengan jumlah pengamatan sebanyak 56 data pengamatan. Metode pengambilan sampel menggunakan metode purposive sampling. Metode pengujian hipotesis yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukan bahwa financial distress berpengaruh signifikan terhadap penerimaan opini audit going concern, sedangkan disclosure dan reputasi KAP tidak berpengaruh terhadap penerimaan opini audit going concern pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Kata Kunci : Opini audit going concern, financial distress, disclosure, dan reputasi KAP.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/387
NIM: 43215110440
Uncontrolled Keywords: Opini audit going concern, financial distress, disclosure, dan reputasi KAP.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Feb 2020 06:55
Last Modified: 14 Feb 2020 06:55
URI: http://repository.mercubuana.ac.id/id/eprint/53987

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