PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan manufaktur sektor tekstil dan garment yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021)

KHOIRUNISA, INTAN MISBAHUL (2022) PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan manufaktur sektor tekstil dan garment yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Going concern audit opinion is an opinion given by the auditor if the company can’t maintain the viability of an entity. Going concern audit opinion can be detected through debt default, audit quality, previous year's audit opinion, company growth, financial condition and managerial ownership. This study aims to determine the effect of financial distress, characteristics of the audit committee and ownership structure on financial distress or going concern. Financial distress is a condition of an illiquid company but is still in a solvent state. The characteristics of the audit committee used in this study are the independence of the audit committee, the audit committee expertise, the size of the audit committee and the frequency of audit committee meetings while the ownership structure used in this study is institutional ownership. Population of textile and garment manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020 Purposively, the sample taken is 17 companies. The criteria for financial distress in this study are seen from negative net income for two consecutive years. While the non-financial distress criteria show positive net income for two consecutive years and dividends for more than one year of payment. Data analysis used logistic regression. Keywords : financial distress, audit committee characteristics, institutional ownership, going comcern audit opinion Opini audit going concern merupakan opini yang diberikan auditor apabila perusahaan tidak dapat mempertahankan kelangsungan hidup sebuah entitas. Opini audit going concern dapat dideteksi melalui debt default, kualitas audit, opini audit tahun sebelumnya, pertumbuhan perusahaan, kondisi keuangan dan kepemilikan manajerial. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress , karakteristik komite audit dan struktur kepemilikan terhadap keuangan kesulitan atau going concern. Financial distress adalah kondisi perusahaan yang tidak likuid tetapi masih dalam keadaan solven dan Karakteristik komite audit yang digunakan dalam penelitian ini adalah independensi komite audit, audit keahlian komite, ukuran komite audit dan frekuensi rapat komite audit sedangkan kepemilikan Struktur yang digunakan dalam penelitian ini adalah kepemilikan institusional. Populasi pada Perusahaan manufaktur sektor tekstil dan garment yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 dengan menggunakan metode purposive sampling, sampel yang diambil sebanyak 20 perushaan. Kriteria financial distress dalam penelitian ini dilihat dari laba bersih negatif dua tahun berturutturut. Sedangkan kriteria nonfinancial distress terlihat laba bersih positif dua tahun berturut-turut dan dividen lebih dari satu tahun pembayaran. Analisis data menggunakan regresi logistik. Kata kunci : financial distress , karakteristik komite audit , kepemilikan intitusional , opini audit going comcern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 247
NIM/NIDN Creators: 43218110093
Uncontrolled Keywords: financial distress , karakteristik komite audit , kepemilikan intitusional , opini audit going comcern
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 07 Jan 2023 03:46
Last Modified: 07 Jan 2023 03:46
URI: http://repository.mercubuana.ac.id/id/eprint/73151

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