Jannah, Roihatul (2022) PENGARUH FINANCIAL DISTRESS, DISCLOSURE DAN SUSTAINABILITY REPORTING TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Infrastuktur, Utilitas & Transportasi yang tercatat di Bursa Efek Indonesia pada tahun 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, disclosure dan sustainability reporting terhadap opini audit going concern. Variabel independen yang digunakan dalam penelitian ini adalah financial distress yang diukur menggunakan Altman Z-Score, disclosure yang diukur dengan menggunakan level pengungkapan, dan sustainability reporting yang diukur dengan menggunakan Standar Global Reporting Initiative (GRI). Variabel dependen yang digunakan dalam penelitian ini adalah opini audit going concern yang diukur dengan menggunakan (80). Populasi penelitian ini pada perusahaan sektor infastruktur, utilitas dan transportasi yang tercatat di Bursa Efek Indonesia periode tahun 2017-2021. Metode sampling yang digunakan adalah purposive sampling dan terpilih 18 perusahaan dengan total sampel 90 data penelitian. Teknis analisis yang digunakan yaitu analisis regresi logistik dengan software SPSSv25. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif terhadap opini audit going concern, disclosure berpengaruh positif terhadap opini audit going concern, sustainability reporting dimensi ekonomi berpengaruh negatif terhadap opini audit going concern. Namun, sustainability reporting dimensi lingkungan dan sosial tidak berpengaruh terhadap opini audit going concern.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yazid, Helmi 197012182002121001 Thesis advisor Mulyadi, Roza 198202212014041001
Additional Information:	This study aims to determine the effect of financial distress, disclosure and sustainability reporting on going concern audit opinion. The independent variables used in this study are financial distress which is measured using the Altman Z-Score, disclosure which is measured using the disclosure level, and sustainability reporting which is measured using the Global Reporting Initiative (GRI) Standards. The dependent variable used ini this study is going concern audit opinion as measured using (80). The population of this study is in infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used was purposive sampling and 18 companies were selected with a total sample of 90 research data. The analysis technique used is logistic regression analysis with SPSSv25 software. The results of this study indicate that financial distress has a positive effect on going-concern audit opinions, disclosure has a positive effect on going-concern audit opinions, sustainability reporting on the economic dimension has a negative effect on going-concern audit opinions. However, the environmental and social dimension of sustainability reporting have no effect on the going concern audit opinion.
Uncontrolled Keywords:	Kata Kunci : Opini Audit Going Concern, Financial Distress, Disclosure, Sustainability Reporting Keywords: Going Concern Audit opinion, Financial Distress, Disclosure, Sustainability Reporting
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Ms Roihatul Jannah
Date Deposited:	22 Feb 2023 11:04
Last Modified:	22 Feb 2023 11:04
URI:	http://eprints.untirta.ac.id/id/eprint/21843

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