PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, UKURAN KLIEN DAN AUDIT TENURE TERHADAP PEMBERIAN OPINI GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat di BEI Periode 2015-2018)

IKRIMAH, IKRIMAH (2021) PENGARUH KONDISI KEUANGAN, KUALITAS AUDIT, UKURAN KLIEN DAN AUDIT TENURE TERHADAP PEMBERIAN OPINI GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat di BEI Periode 2015-2018). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kondisi keuangan, kualitas audit, ukuran klien perusahaan dan audit tenure terhadap opini going concern pada perusahaan manufaktur. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Sampel penelitian adalah perusahaan manufakatur yang terdaftar di BEI periode 20152018 dengan jumlah sebanyak 34 perusahaan yang diperoleh dengan menggunakan teknik purposive sampling. Analisis data menggunakan analisis regresi logistik dengan menggunakan program SPSS Versi 20. Berdasarkan hasil penelitian, diketahui bahwa nilai Nagelkerke R Square sebesar 0.227. Hal ini menunjukkan bahwasanya variasi pada variabel opini going concern dapat dijelaskan sebesar 22.7% oleh variabel kondisi keuangan, kualitas audit, ukuran perusahaan klien, dan audit tenure sedangkan sisanya sebesar 77.3% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil pengujian hipotesis, diketahui bahwa: (1) kondisi keuangan berpengaruh terhadap opini going concern, (2) kualitas audit berpengaruh terhadap opini going concern, (3) ukuran klien perusahaan tidak berpengaruh terhadap opini going concern, dan (4) audit tenure berpengaruh terhadap opini going concern.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Taqi, Muhammad	197412242003121001
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

The purpose of this study was to determine the effect of financial conditions, audit quality, firm client size and audit tenure on going concern opinion in manufacturing companies. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. The research sample is manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2018 with a total of 34 companies obtained using purposive sampling techniques. Data analysis using logistic regression analysis using SPSS Version 20. Based on the results of the study, it is known that the value of Nagelkerke R Square is 0.227. This shows that the variation in going concern opinion variable can be explained by 22.7% by variables of financial condition, audit quality, client firm size, and audit tenure while the remaining 77.3% is explained by other variables not examined. The results of hypothesis testing, it is known that: (1) financial condition affects going concern opinion, (2) audit quality affects going concern opinion, (3) firm client size does not affect going concern opinion, and (4) audit tenure affects going concern opinion

Uncontrolled Keywords:

Going Concern Opinion, Financial Condition, Audit Quality, Corporate Client Size, Audit Tenure. Opini Going Concern, Kondisi Keuangan, Kualitas Audit, Ukuran Klien Perusahaan, Audit Tenure.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Perpustakaan Pusat

Date Deposited:

20 Dec 2022 09:50

Last Modified:

20 Dec 2022 09:50

URI:

http://eprints.untirta.ac.id/id/eprint/18678

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