Tona Manik, Cornelius (2024) PENGARUH SOLVABILITAS, FINANCIAL DISTRESS, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Tercatat di Bursa Efek Indonesia Periode 2017–2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
A going concern audit opinion is an opinion given or issued by an independent auditor if the company is indicated to have doubts about business continuity (going concern). This research aims to examine the influence of solvency, financial distress, and opinion shopping on the acceptance of going concern audit opinions with the audit committee as a moderating variable. This research is a type of quantitative research with the data used is secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The number of samples taken was 23 companies using the purposive sampling method as a sampling technique. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis using the IBM SPSS 25 application. Based on the results of the analysis, it is concluded that solvency has no effect on the acceptance of going concern audit opinions. However, financial distress and opinion shopping have a negative effect on the acceptance of going concern audit opinions. The result of the role of the moderating variable is that the audit committee is unable to moderate the influence of solvency, financial distress and opinion shopping on the acceptance of going concern audit opinions.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Opini audit going concern merupakan opini yang diberikan atau dikeluarkan oleh auditor independen jika perusahaan tersebut terindikasi mengalami kesangsian dalam keberlangsungan usaha (going concern). Penelitian ini bertujuan untuk menguji pengaruh solvabilitas, financial distress, dan opinion shopping terhadap penerimaan opini audit going concern dengan komite audit sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif dengan data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017 sampai dengan 2021. Jumlah sampel yang diambil sebanyak 23 perusahaan dengan menggunakan metode purposive sampling sebagai teknik pengambilan sampel. Teknik analisis data yang digunakan adalah analisis regresi logistik dan Moderated Regression Analysis dengan menggunakan aplikasi IBM SPSS 25. Berdasarkan hasil analisis disimpulkan bahwa solvabilitas tidak berpengaruh terhadap penerimaan opini audit going concern. Namun, financial distress dan opinion shopping berpengaruh negatif terhadap penerimaan opini audit going concern. Hasil dari peran variabel moderasi yaitu komite audit tidak mampu memoderasi pengaruh solvabilitas, financial distress, dan opinion shopping terhadap penerimaan opini audit going concern. | |||||||||
| Uncontrolled Keywords: | Solvability, Financial Distress, Opinion Shopping, Audit Committee, Going Concern Audit Opinion Solvabilitas, Financial Distress, Opinion Shopping, Komite Audit, Opini Audit Going Concern | |||||||||
| 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 |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Cornelius Tona Manik | |||||||||
| Date Deposited: | 19 Feb 2024 09:42 | |||||||||
| Last Modified: | 19 Feb 2024 09:42 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33104 |
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