PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

DEWI, BELLA ROSDIANA (2020) PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
Cover & Daftar.pdf
Download (658kB) | Preview
[img] Text (BAB I)
BAB I.pdf
Restricted to Registered users only
Download (219kB)
[img] Text (BAB II)
BAB II.pdf
Restricted to Registered users only
Download (538kB)
[img] Text (BAB III)
BAB III.pdf
Restricted to Registered users only
Download (308kB)
[img] Text (BAB IV)
BAB IV.pdf
Restricted to Registered users only
Download (372kB)
[img] Text (BAB V)
BAB V.pdf
Restricted to Registered users only
Download (81kB)
[img] Text (DAFTAR PUSTAKA)
Daftar Pustaka.pdf
Restricted to Registered users only
Download (237kB)
[img] Text (LAMPIRAN)
Lampiran.pdf
Restricted to Registered users only
Download (394kB)

Abstract

The purpose of this study was to determine the effect of the financial distress, debt default and audit tenure on the acceptance going concern audit opinion. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in the period 2017-2019 which has been audited and published. Sample selection was done by purposive sampling. Based on certain criteria determined by the author, 28 samples were obtained. The method used to analyze the relationship between variables is the logistic regression method. After data analysis, the results of the study show that the financial distress variable had a negative and significant effect on the acceptance going concern audit opinion while the results for the debt default and audit tenure variables did not significantly influence acceptance going concern audit opinion. Keywords: financial distress, debt default, audit tenure, going concern audit opinion Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari financial distress, debt default dan audit tenure terhadap penerimaan opini audit going concern. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2019 yang telah diaudit dan dipublikasikan. Pemilihan sampel dilakukan dengan purposive sampling. Berdasarkan kriteria–kriteria tertentu yang ditentukan penulis, maka diperoleh 28 sampel. Metode yang digunakan untuk menganalisis hubungan antar variabel adalah metode regresi logistik. Setelah dilakukan analisis data maka didapatkan hasil penelitian bahwa variabel opini financial distress berpengaruh negatif dan signifikan terhadap penerimaan opini audit going concern sedangkan hasil untuk variabel debt default dan audit tenure tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata Kunci : financial distress, debt default, audit tenure, opini audit going concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 262
NIM/NIDN Creators: 43216110475
Uncontrolled Keywords: financial distress, debt default, audit tenure, opini audit going concern
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Nov 2021 03:51
Last Modified: 13 Jul 2022 03:04
URI: http://repository.mercubuana.ac.id/id/eprint/49958

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.