ERLITA, FANI (2020) PENGARUH REPUTASI AUDITOR, DISCLOSURE, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Audit opinions are an inseparable part of the financial statements. The auditor must evaluate the ability of the entity in continuing its business on an ongoing basis. This study aims to determine the effect of auditor reputation, disclosure, leverage, and company growth, on going concern audit opinion. This study uses infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Samples were taken using a purposive sampling method to obtain 30 companies that qualified as samples. The data collection method uses the documentation method. The data analysis technique used is quantitative descriptive analysis, therefore the analysis used is statistical analysis in the form of logistic regression test. The results of this study indicate that disclosure has a negative effect and on going concern audit opinion, leverage has a positive effect on going concern audit opinion. while the auditor's reputation and company growth have no effect on going-concern audit opinion. Keywords: Auditor Reputation, Disclosure, Leverage, The Company’s Growth, Going Concern Opinion. Opini audit merupakan bagian yang tidak terpisahkan dari laporan keuangan. Auditor wajib mengevaluasi kemampuan entitas dalam melanjutkan usahanya secara berkesinambungan. Penelitian ini bertujuan untuk mengetahui pengaruh reputasi auditor, disclosure, leverage, dan pertumbuhan perusahaan,terhadap opini audit going concern. Penelitian ini menggunakan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di BEI periode 2016-2018. Sampel diambil dengan menggunakan metode purposive sampling sehingga diperoleh 30 perusahaan yang memenuhi syarat sebagai sampel. Metode pengumpulan data menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, karena itu analisis yang digunakan analisis statistik dalam bentuk uji regresi logistik. Hasil penelitian ini menunjukkan bahwa disclosure berpengaruh negatif dan terhadap opini audit going concern, leverage berpengaruh positif terhadap opini audit going concern. sedangkan reputasi auditor dan pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Kata Kunci : Reputasi Auditor, Disclosure, Leverage, Pertumbuhan Perusahaan, Opini Audit Going Concern.
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