nurvitriyanti, ayu (2022) PENGARUH FINANCIAL DISTRESS, SHOPPING OPINION DAN PROFITABILITAS TERHADAP LAPORAN AUDITOR INDEPENDEN DENGAN PENEKANAN SUATU HAL BERKAITAN DENGAN KELANGSUNGAN USAHA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Plastik, Otomotif, Tekstil dan Logam yang Terdaftar di Bursa Efek Indonesia pada Masa Pandemi Periode 2019 – 2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Kelangsungan hidup suatu perusahaan merupakan indikator yang perlu diperhatikan oleh para pelaku bisnis untuk mempertahankan perusahaan agar tetap beroperasi. Berdasarkan fenomena yang terjadi pada awal tahun 2020, adanya penyebaran virus Covid-19 yang memberikan dampak dan membuat perusahaan manufaktur mengalami penurunan sebesar 2,5%. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, shopping opinion dan profitabilitas terhadap laporan auditor independen dengan penekanan suatu hal berkaitan dengan kelangsungan usaha. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor plastik, otomotif, tekstil dan logam yang terdaftar di Bursa Efek Indonesia pada masa pandemi periode 2019 – 2020. Penelitian ini menggunakan teknik purposive sampling. Berdasarkan kriteria-kriteria tertentu yang telah ditentukan peneliti, maka diperoleh 42 sampel. Metode yang digunakan untuk menganalisis hubungan antar variabel adalah metode regresi logistik dengan bantuan SPSS versi 25. Setelah dilakukan analisis data maka didapatkan hasil penelitian bahwa financial distress tidak berpengaruh terhadap laporan auditor independen dengan penekanan suatu hal berkaitan dengan kelangsungan usaha, shopping opinion berpengaruh positif terhadap laporan auditor independen dengan penekanan suatu hal berkaitan dengan kelangsungan usaha dan profitabilitas berpengaruh negatif terhadap laporan auditor independen dengan penekanan suatu hal berkaitan dengan kelangsungan usaha. Kata kunci : financial distress, shopping opinion, profitabilitas, laporan auditor independen dengan penekanan suatu hal berkaitan dengan kelangsungan usaha The viability of company is an indicator that needs to be considered by business people to keep the company operating. Based on the phenomenon that occured in early 2020, the spread of the Covid-19 virus had an impact and made manufacturing companies experience a decline of 2,5%. This study aims to determine the effect of financial distress, opinion shopping and profitability on the independent auditor’s report with an emphasis on a matter related to business continuity. The population in this study is manufacturing companies sub sectors plastic, automotive, textile and metal listed on the Indonesia Stock Exchange during the 2019 – 2020 pandemic periode. This study used a purposive sampling technique. Based on certain criteria that have been determined by the autor, then 42 samples were obtained. The method used to analyze the relationship between variables is the logistic regression method with the help of SPSS version 25. After data analysis, the results of the study show that financial distress have no significant effect on independent auditor’s report with an emphasis on a matter related to business continuity, opinion shopping has a significant positive effect on independent auditor’s report with an emphasis on a matter related to business continuity and profitability has an effect negative on independent auditor’s report with an emphasis on a matter related to business continuity. Keywords : financial distress, opinion shopping, profitability, independent auditor’s report with an emphasis on a matter related to business continuity
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120091 |
| Uncontrolled Keywords: | financial distress, opinion shopping, profitability, independent auditor’s report with an emphasis on a matter related to business continuity;financial distress, shopping opinion, profitabilitas, laporan auditor independen dengan penekanan suatu hal berkaitan dengan kelangsungan usaha |
| 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: | Priyo Raharjo |
| Date Deposited: | 30 Aug 2022 07:13 |
| Last Modified: | 30 Aug 2022 07:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/68654 |
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