SAPUTRA, HERICO (2023) Pengaruh Audit Tenure, Disclosure, dan Reputasi KAP terhadap Penerimaan Opini Audit Going concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh audit Tenure, disclosure, dan reputasi KAP terhadap Penerimaan Opini Audit Going Concern di Indonesia. Data yang digunakan dalam penelitian ini diambil dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016- 2021. Penelitian ini merupakan penelitian kuantitatif dimana objek yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dalam periode laporan tahunan 2016-2021 dan sampel diambil dengan menggunakan metode sampling acak sederhana dengan jumlah data yang diamati sebanyak 120 data dari 20 perusahaan sampel. Hasil penelitian ini menunjukkan bahwa reputasi KAP dan audit tenure secara parsial tidak berpengaruh terhadap penerimaan opini audit going concern karena nilai sig berada dibawah nilai α. Sementara, secara parsial hasil positif ditunjukkan pada disclosure dimana variable ini berpengaruh pada penerimaan opini audit going concern. Kata Kunci : audit tenure, disclosure, reputasi KAP, opini audit going concern. This study analyzes the influence of audit tenure, disclosure, and KAP's reputation on Going Concern Audit Opinion Acceptance in Indonesia. The data used in this study were taken from the financial reports of companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021. This research is quantitative research where the object used in this study is a manufacturing company listed on the Indonesia Stock Exchange in the 2016-2021 annual report period and samples were taken using the simple random sampling method with the amount of data observed being 120 data from 20 sample companies. The results of this study indicate that the reputation of KAP and audit tenure partially does not affect acceptance of going-concern audit opinions because the sig value is below the α value. Meanwhile, partially positive results are shown in disclosure where this variable affects the receipt of going concern audit opinion. Keywords : Audit Tenure, Disclosure, Reputasi KAP, Going Concern Audit Opinion.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110230 |
| Uncontrolled Keywords: | Kata Kunci : audit tenure, disclosure, reputasi KAP, opini audit going concern. Keywords : Audit Tenure, Disclosure, Reputasi KAP, Going Concern Audit Opinion. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 05 Apr 2023 07:33 |
| Last Modified: | 05 Apr 2023 07:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76119 |
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