Diyanti, Indah (2022) PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, DAN DEBT RATIO TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 - 2020). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Opini audit going concern merupakan kelangsungan hidup perusahaan. Opini ini merupakan kabar buruk bagi pengguna laporan keuangan. Perusahaan yang dianggap tidak mampu mempertahankan kelangsungan hidupnya akan mendapatkan opini audit going concern. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, audit tenure dan debt ratio terhadap penerimaan opini audit going concern karena masih banyaknya perusahaan yang belum bisa mempertahankan kelangsungan usahanya, ditambah lagi dengan pandemic Covid-19 yang membuat sebagian besar kinerja perusahaan memburuk. Populasi penelitian ini adalah perusahaan property, real estate dan konstruksi bangunan yang terdaftar di BEI periode 2018 – 2020. Penentuan sampel dilakukan menggunakan metode purposive sampling, dengan total sampel dalam penelitian ini adalah 183 perusahaan. Berdasarkan hasil penelitian ini menunjukkan bahwa Audit Tenure berpengaruh signifikan terhadap Opini Audit Going Concern. Sedangkan Ukuran Perusahaan dan Debt Ratio tidak berpengaruh terhadap Opini Audit Going Concern Kata kunci: Opini Audit going concern, Ukuran Perusahaan, Audit Tenure, Debt Ratio. Going concern audit opinion is the survival of a company. This opinion is bad news for users of financial statements. The Company that is considered unable to maintain its survival will receive a going concern audit opinion. This study aims to determine and analyze the effect of company size, audit tenure and debt ratio to accepting going concern audit opinion. The object of this research is a property, real estate and building construction which is listed on the Indonesia Stock Exchange period 2018 – 2020. The sample determination was carried out using a purposive sampling method, with a total sample of 183 companies. The results of this study indicate that Audit Tenure has a significant effect on Going Concern Audit Opinion, while Company Size and Debt Ratio have no effect to Going Concern Audit Opinion Keywords: Going Concern Audit Opinion, Company Size, Audit Tenure, Debt Ratio
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110134 |
| Uncontrolled Keywords: | Opini Audit going concern, Ukuran Perusahaan, Audit Tenure, Debt Ratio. Going Concern Audit Opinion, Company Size, Audit Tenure, Debt Ratio. |
| 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: | Maulana Arif Hidayat |
| Date Deposited: | 20 Oct 2022 02:58 |
| Last Modified: | 20 Oct 2022 02:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70633 |
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