ANGGRAINI, ERNI (2020) PENGARUH LEVERAGE, CASH FLOW, TERHADAP OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Infrastruktur, Utilities, dan Transportasi yang Terdaftar di BEI tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji analisis pengaruh Leverage, Cash Flow, terhadap opini audit going concern dengan komite audit sebagai variabel moderating. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan memfokuskan perusahaan infrastruktur dan utilities yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018. Sampel yang diperoleh sebanyak 75 perusahaan dengan jumlah pengamatan adalah 61 sampel setelah dioutlier. Teknik analisis data digunakan pada penelitian ini adalah analisis regresi dan analisis regresi moderating. Berdasarkan hasil analisis dapat diketahui bahwa variabel Leverage tidak berpengaruh signifikan terhadap opini audit going concern. Variabel Cash flow berpengaruh negatif signifikan terhadap opini audit going concern. Hasil penelitian terkait variabel moderating menunjukan bahwa komite audit memperlemah pengaruh leverage dengan opini audit going concern maupun cash flow dengan opini audit going concern. Kata Kunci : Leverage, Cash Flow, Komite Audit, Opini Audit Going Concern This study aims to examine the analysis of the influence of leverage, cash flow, on going concern audit opinion with the audit committee as a moderating variable. The sample of this study was obtained using a purposive sampling method by focusing on infrastructure companies and utilities listed on the Indonesia Stock Exchange in 2016 - 2018. Samples obtained were 75 companies with 61 observations taken as samples after being outsourced. Data analysis techniques used in this study are regression analysis and moderating regression analysis. Based on the results of the analysis it can be seen that the Leverage variable does not significantly influence the going concern audit opinion. Cash flow variable has a significant negative effect on going concern audit opinion. The results related to moderating variables indicate that the audit committee weakens the influence of leverage with going concern audit opinion and cash flow with going concern audit opinion. Keywords: Leverage, Cash Flow, Audit Committee, Going Concern Audit Opinion
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 19 603 |
| NIM/NIDN Creators: | 43215120046 |
| Additional Information: | Leverage, Cash Flow, Komite Audit, Opini Audit Going Concern |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Jan 2022 12:03 |
| Last Modified: | 03 Jun 2022 02:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54493 |
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