PENGARUH DEBT DEFAULT, RASIO LEVERAGE, SPESIALISASI INDUSTRI AUDITOR, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

ANGIE PRICILIA, ANGIE (2022) PENGARUH DEBT DEFAULT, RASIO LEVERAGE, SPESIALISASI INDUSTRI AUDITOR, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study was to examine the Effect of Debt Default, Leverage Ratio, Auditor Industry Specialization, and Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions in Textile and Garment Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange Period 2014-2018 . The type of data used is secondary data. Data collection is done by accessing audited financial report data through the website www.idx.co.id. The population of this study was 20. The research sample was 15, which was selected using the company's purposive sampling method with an observation period of 5 (five) years, so that the number of samples in this study amounted to 75 samples. Data were analyzed using logistic regression analysis model. The data is calculated through the SPSS 23 application. The results of this study indicate that simultaneously debt default, leverage ratio, auditor industry specialization, and the previous year's audit opinion have a significant effect on the acceptance of going concern audit opinions. Partially, debt default has no effect with a negative coefficient value, the leverage ratio has no effect on a positive coefficient value, auditor industry specialization has a significant effect with a positive coefficient value, and the previous year's audit opinion has a significant positive effect on the acceptance of going concern audit opinions in manufacturing companies. textile and garment sub-sector period 2014-2018. Keywords: debt default, leverage ratio, auditor industry specialization, opinion previous year's audit, going concern audit opinion

Item Type:

Thesis (S1)

Contributors:

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

Additional Information:

Tujuan penelitian ini adalah untuk menguji Pengaruh Debt Default, Rasio Leverage, Spesialisasi Industri Auditor, dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Sub Sektor Textile dan Garment yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Jenis data yang dipakai adalah data sekunder. Pengumpulan data dilakukan dengan mengakses data laporan keuangan yang telah diaudit melalui website www.idx.co.id. Populasi penelitian ini sebanyak 20. Sampel penelitian berjumlah 15 yang dipilih dengan metode purposive sampling perusahaan dengan periode pengamatan 5 (lima) tahun, sehingga jumlah sampel pada penelitian ini berjumlah 75 sampel. Data dianalisis dengan menggunakan model analisis regresi logistik. Data dihitung melalui aplikasi SPSS 23. Hasil penelitian ini menunjukkan bahwa secara simultan debt default, rasio leverage, spesialisasi industri auditor, dan opini audit tahun sebelumnya berpengaruh signifikan terhadap penerimaan opini audit going concern. Secara parsial debt default tidak berpengaruh dengan nilai koefisien negatif, rasio leverage tidak berpengaruh dengan nilai koefisien positif, spesialisasi industri auditor berpengaruh signifikan dengan nilai koefisien positif, dan opini audit tahun sebelumnya berpengaruh signifikan dengan nilai koefisien positif terhadap penerimaan opini audit going concern pada perusahaan manufaktur sub sektor textile dan garment periode 2014-2018.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

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

Depositing User:

Angie Pricilia

Date Deposited:

23 Dec 2022 15:02

Last Modified:

23 Dec 2022 15:02

URI:

http://eprints.untirta.ac.id/id/eprint/18853

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