PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus Sektor Infrastruktur, Transportasi, dan Utilitas yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018)

SURYANI, INDAH (2021) PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus Sektor Infrastruktur, Transportasi, dan Utilitas yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh debt default, audit tenure dan kualitas audit terhadap opini going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor infrastruktur, transportasi, dan utilitas yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Populasi penelitian ini sebanyak 76. Sampel penelitian berjumlah 48 yang dipilih dengan metode purposive sampling dengan periode pengamatan 3 (tiga) tahun. Data dianalisis dengan menggunakan model analisis regresi logistik. Hasil penelitian menunjukkan bahwa kualitas audit dan debt default berpengaruh terhadap penerimaan opini audit going concern, sedangkan audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern. Kata kunci : opini audit going concern, kualitas audit, debt default, audit tenure This study aimed to examine the effect of the debt default, audit tenure and audit quality the acceptance of going concern audit opinion. The sample used in this research is manufacturing companies sector infrastructure, transportastion and utilities listed in Indonesia Stock Exchange in 2016-2018. The population of this study were 76. The samples used is 48 companies selected by random sampling method during the observation period of 3 (third) years. Data were analyzed using logistic regression analysis model. The results shows that the audit quality and debt default are prove having a significant influence the acceptance of going concern audit opinion and audit tenure are not prove having a significant influence the acceptance of going concern audit opinion. Keywords: going concern audit opinion; audit quality; debt default; audit tenure

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110363
Uncontrolled Keywords: going concern audit opinion; audit quality; debt default; audit tenure
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: MELATI CAHYA FITRIANI
Date Deposited: 09 Mar 2022 02:58
Last Modified: 09 Mar 2022 02:58
URI: http://repository.mercubuana.ac.id/id/eprint/57529

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