PENGARUH DEBT DEFAULT, STRUKTUR MODAL, AUDIT TENURE DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (studi empiris pada perusahaan multifinance yang tercatat di Bursa Efek Indonesia periode 2019-2022)

Wulandari, Tri (2023) PENGARUH DEBT DEFAULT, STRUKTUR MODAL, AUDIT TENURE DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (studi empiris pada perusahaan multifinance yang tercatat di Bursa Efek Indonesia periode 2019-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study was to determine the effect of debt default, capital structure, profitability and audit tenure on going concern audit opinion. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 26 multi finance companies registered on the IDX for 2019-2022, where the research sample data is 104 sample data. Data analysis used logistic regression analysis with the SPSS Version 25 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.385. This shows that variations in giving going concern audit opinions can be explained by 38.5% by debt default, capital structure, profitability, and audit tenure variables, while the remaining 61.5% is explained by other variables not examined. In other words, the influence of variable debt default, capital structure, profitability and audit tenure on giving a going concern audit opinion is 38.5%. The results of hypothesis testing, it is known that debt default has a positive effect on goingconcern audit opinion, capital structure has a positive effect on going-concern audit opinion, profitability has no effect on going-concern audit opinion, and tenure audit has a positive effect on going-concern audit opinion

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Solikhan Yulianto, Agus	197507222006041004
Thesis advisor	Muchlish, Munawar	197509092005011002

Additional Information:

Tujuan penelitian ini untuk mengetahui pengaruh debt default, struktur modal, profitabilitas dan audit tenure terhadap opini audit going concern. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 26 perusahaan multi finance yang terdaftar di BEI tahun 2019-2022, dimana data sampel penelitian sebanyak 104 data sampel. Analisis data menggunakan analisis regresi logistic dengan program SPSS Versi 25. Berdasarkan hasil analisis data, diketahui nilai Nagelkerke R Square sebesar 0.385. Hal ini menunjukkan variasi pemberian opini audit going concern dapat dijelaskan sebesar 38,5% oleh variabel debt default, struktur modal, profitabilitas, dan audit tenure sedangkan sisanya sebesar 61,5% dijelaskan oleh variabel lainnya yang tidak diteliti. Dengan kata lain, besarnya pengaruh variabel debt default, struktur modal, profitabilitas dan audit tenure terhadap pemberian opini audit going concern sebesar 38,5%. Hasil pengujian hipotesis, diketahui debt default berpengaruh positif terhadap opini audit going concern, struktur modal berpengaruh positif terhadap opini audit going concern, profitabilitas tidak berpengaruh terhadap opini audit going concern, dan audit tenure berpengaruh positif terhadap opini audit going concern.

Uncontrolled Keywords:

Going Concern Audit Opinion, Default Debt, Capital Structure, Profitability, Tenure Audit. Opini Audit Going Concern, Debt Default, Struktur Modal, Profitabilitas, Audit Tenure.

Subjects:

H Social Sciences > HG Finance

Divisions:

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

Depositing User:

Tri Wulandari

Date Deposited:

04 Jan 2024 15:16

Last Modified:

04 Jan 2024 15:16

URI:

http://eprints.untirta.ac.id/id/eprint/31785

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