PENGARUH UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN DEBT DEFAULT SEBAGAI VARIABEL MODERASI

HANIFAH, ANA (2024) PENGARUH UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN DEBT DEFAULT SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine whether the effect of company size, and Audit tenure to accepting going concern audit opinion with the debt default as a moderating variable. The population in this study is goods and consumer subsector manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Based on the purposive samplingmethod,there were 156 finalsamplesfromthis study. The analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based The results of this study indicate that the firm size does not have a significant effect on the going concern audit opinion, while audit tenure has a significant effect on Going Concern Audit Opinion. Debt default it is able to moderate the effect of firm size on Going Concern Audit Opinion. However, Debt Default is not able to moderate the effect of Audit Tenure on Going Concern Audit Opinions. Keywords: Firm Size, Audit Tenure, Opini Audit Going Concern, Debt Default Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Ukuran Perusahaan dan Audit Tenure terhadap Opini Audit Going Concern dengan Debt Default sebagai variabel moderasi. Populasi dalam penelitian ini merupakan Perusahaan Manufaktur subsektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penentuan sampel dilakukan menggunakan metode purposive sampling dengan terdapat 156 sampel akhir dari penelitian ini. Metode analisis yang digunakan adalah Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap opini audit going concern. Sedangkan audit tenure berpengaruh terhadap opini audit going concern. Debt default mampu memoderasi pengaruh ukuran perusahaan terhadap opini audit going concern. Sedangkan debt default tidak mampu memoderasi pengaruh audit tenure terhadap opini audit going concern. Kata kunci: Ukuran Perusahaan, Audit Tenure, Opini Audit Going Concern, Debt Default

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 109
NIM/NIDN Creators: 43221110086
Uncontrolled Keywords: Ukuran Perusahaan, Audit Tenure, Opini Audit Going Concern, Debt Default
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.3 Fiscal Policy, Public Borrowing, Debt, Expenditure/Kebijakan Fiskal
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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 04 May 2024 08:30
Last Modified: 04 May 2024 08:30
URI: http://repository.mercubuana.ac.id/id/eprint/88487

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