PENGARUH KUALITAS AUDIT, AUDIT TENURE, PROFITABILITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Jasa Sektor Infastruktur, Untilitas Dan Transportasi 2014-2017)

PRASOJO, SHATYA (2020) PENGARUH KUALITAS AUDIT, AUDIT TENURE, PROFITABILITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Jasa Sektor Infastruktur, Untilitas Dan Transportasi 2014-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of audit quality, audit tenure, profitability, and leverage on going-concern audit opinions in infrastructure, utilities, and transportation service companies in the 2014-2017 period. The sample in this study were 164 of 41 companies that met the criteria. The sampling technique used in this study is the purposive sampling method. The results of this study indicate that, the quality of the projected audit with KAP Big 4 with KAP non Big 4 does not significantly influence the acceptance of going concern audit opinion, Profitability projected with Return On Assets (ROA) does not significantly influence the going concern audit opinion acceptance. Audit tenure that is projected with the long term relationship between the auditor and the auditee has a significant and negatif effect towards going concern audit opinion and leverage projected with Debt Asset Ratio (DAR) has significant and positive effect on receiving going concern audit opinion . Keywords : Going concern Audit Opinion, Audit Quality, Audit tenure, Profitability, Leverage Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, audit tenure, profitabilitas, dan leverage terhadap opini audit going concern pada perusahaan jasa sektor infrastruktur, untilitas, dan transportasi periode 2014-2017. Sampel dalam penelitian ini sebanyak 164 dari 41 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa, kualitas audit yang diproyeksikan dengan KAP Big 4 dengan KAP non Big 4 tidak berpengaruh signifikan terhadap penerimaan opini audit going concern, profitabilitas yang diproyeksikan dengan Return On Assets (ROA) tidak berpengaruh signifikan terhadap penerimaan opini audit going concern, Audit tenure yang diproyeksikan dengan masa lama hubungn auditor dengan auditee berpengaruh signifikan dan negatif terhadap penerimaan opini audit going concern dan leverage yang diproyeksikan dengan Debt Asset Ratio (DAR) berpengaruh signifikan dan positif terhadap penerimaan opini audit going concern. Kata kunci : Opini Audit Going concern, Kualitas Audit, Audit tenure, Profitabilitas, Leverage

Item Type: Thesis (S1-Sarjana)
NIM: 43214110350
Uncontrolled Keywords: Opini Audit Going concern, Kualitas Audit, Audit tenure, Profitabilitas, Leverage
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
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Sep 2020 06:30
Last Modified: 15 Sep 2020 06:30
URI: http://repository.mercubuana.ac.id/id/eprint/57060

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