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)

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.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 478
Call Number: SE/32/21/134
NIM/NIDN Creators: 43216110020
Uncontrolled Keywords: Reputasi Auditor, Disclosure, Leverage, Pertumbuhan Perusahaan, Opini Audit Going Concern.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 363 Other Social Problems and Services/Masalah dan Layanan Sosial Lainnya > 363.6 Public Utilities and Related Topics/Masalah Utilitas Umum
300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi)
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 29 May 2022 16:02
Last Modified: 17 Jun 2023 02:19
URI: http://repository.mercubuana.ac.id/id/eprint/54433

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