PENGARUH AUDIT CLIENT TENURE, LITIGATION RISK, DAN AUDIT FIRM SIZE TERHADAP GOING CONCERN AUDIT OPINION DENGAN FINANCIAL CRISIS AKIBAT COVID-19 SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 - 2020)

HIDAYAT, AHMAD HAFID (2021) PENGARUH AUDIT CLIENT TENURE, LITIGATION RISK, DAN AUDIT FIRM SIZE TERHADAP GOING CONCERN AUDIT OPINION DENGAN FINANCIAL CRISIS AKIBAT COVID-19 SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 - 2020). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to further analyze the relationship between the characteristics, client relationship characteristics and environmental factors of auditors in issuing going concern audit opinions. By analyzing the effect of audit client tenure, litigation risk, and audit firm size on going-concern audit opinion and financial crisis due to COVID-19 as moderation. This study uses secondary data, financial statements and independent auditor reports of mining companies listed on the Indonesia Stock Exchange in period 2017-2020. Sample selection have been selected by purposive sampling method. The analytical method used is logistic regression analysis. The results showed that the audit client tenure of public accountants and audit firm size had a significant negative effect on the issuance of going-concern audit opinions, while litigation risk had a significant positive effect on the issuance of going-concern audit opinions. Then the financial crisis due to Covid-19 had a significant positive effect on going-concern audit opinion, but did not moderate the effect of audit client tenure, litigation risk, and audit firm size on going-concern audit opinion. Keywords: audit client tenure, litigation risk, audit firm size, going concern audit opinion, and financial crisis Penelitian ini bertujuan untuk menganalisis lebih lanjut hubungan antara karakteristik, client relationship characteristics dan environmental factors auditor dalam penerbitan going concern audit opinion. Dengan menganalisis pengaruh audit client tenure, litigation risk, dan audit firm size terhadap going concern audit opinion dan financial crisis akibat covid-19 sebagai moderasi. Penelitian ini menggunakan data sekunder yaitu laporan keuangan beserta laporan auditor independen Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pemilihan sampel dilakukan dengan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa audit client tenure akuntan publik dan audit firm size berpengaruh negatif signifikan terhadap penerbitan going concern audit opinion, sedangkan litigation risk berpengaruh positif signifikan terhadap penerbitan going concern audit opinion. Kemudian financial crisis akibat Covid-19 berpengaruh positif signifikan terhadap going concern audit opinion, namun tidak memoderasi pengaruh audit client tenure, litigation risk, dan audit firm size terhadap going concern audit opinion. Kata kunci: audit client tenure, litigation risk, audit firm size, going concern audit opinion, dan financial crisis

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120008
Uncontrolled Keywords: audit client tenure, litigation risk, audit firm size, going concern audit opinion, dan financial crisis
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
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 > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik > 155.916 Influence of Injuries, Diseases, Physical Disabilities, Disfigurements/Pengaruh Cedera, Penyakit, Cacat Fisik
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Oct 2023 08:00
Last Modified: 10 Oct 2023 08:00
URI: http://repository.mercubuana.ac.id/id/eprint/82291

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