SEVYRA AYUNINGTYAS, DARA (2019) PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN.pdf Restricted to Registered users only Download (1MB) |
Abstract
This study aims to examine the level of financial distress, debt default, and mandatory disclosure to going concern audit opinion issued by the auditor. This research is a type of quantitative research, the population of this research was conducted on manufacturing companies listed on the Indonesian Stock Exchange in 2015-2018, with data analysis techniques using logistic regression analysis method and using IBM SPSS V.23 software for windows. The result of this study are 1) Financial distress variable has a negative influence on going concern audit opinion. 2) Debt default variable has no influence on going concern audit opinion by the company. 3) Disclosures variable has a negative influence on going concern audit opinion. Keywords : Financial Distress, Debt Default, Disclosure,Going Concern Audit Opinion.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh tingkat financial distress, status debt default, dan mandatory disclosure terhadap opini audit going concern yang dikeluarkan auditor. Penelitian ini merupakan jenis penelitian kuantitatif, populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai tahun 2018, dengan menggunakan metode analisis regresi logistik dan menggunakan software IBM SPSS V.23 untuk windows. Hasil dari penelitian ini adalah 1) Financial distress memiliki pengaruh negatif pada opini audit going concern 2) Variabel debt default tidak memiliki pengaruh atas opini audit going concern 3) Variabel disclosure berpengaruh negatif terhadap opini audit going concern. Kata Kunci : Financial Distress, Debt Default, Disclosure, Opini Audit Going Concern. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 18 Oct 2021 07:14 | |||||||||
| Last Modified: | 18 Oct 2021 07:14 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3180 |
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