Nurul Arofah, Ratu (2023) PERAN MEDIASI REAL ACTIVITY MANIPULATION ATAS PENGARUH FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Industri Manufaktur Sektor Consumer Non- Cyclicals dan Industrial yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022). Master thesis, Universitas Sultan Ageng Tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
01. Ratu Nurul Arofah _ 7774210022 _ Full Text.pdf Restricted to Registered users only Download (2MB) | Request a copy |
|
Text
03. Ratu Nurul Arofah _ 7774210022 _ 01.pdf Restricted to Registered users only Download (619kB) | Request a copy |
|
Text
04. Ratu Nurul Arofah _ 7774210022 _ 02.pdf Restricted to Registered users only Download (286kB) | Request a copy |
|
Text
05. Ratu Nurul Arofah _ 7774210022 _ 03.pdf Restricted to Registered users only Download (208kB) | Request a copy |
|
Text
06. Ratu Nurul Arofah _ 7774210022 _ 04.pdf Restricted to Registered users only Download (265kB) | Request a copy |
|
Text
07. Ratu Nurul Arofah _ 7774210022 _ 05.pdf Restricted to Registered users only Download (16kB) | Request a copy |
|
Text
08. Ratu Nurul Arofah _ 7774210022 _ Ref.pdf Restricted to Registered users only Download (91kB) | Request a copy |
|
Text
09. Ratu Nurul Arofah _ 7774210022 _ Lamp.pdf Restricted to Registered users only Download (1MB) | Request a copy |
Abstract
The purpose of this study is to analyze and determine the effect of financial distress on going concern audit opinions with real activity manipulation as a mediation variable. The research used was descriptive quantitative. Data obtained from the annual report of manufacturing companies in the Consumer Non-Cyclicals and Industrial sectors listed on the Indonesia Stock Exchange (IDX) for 2018-2022 using purposive sampling data collection techniques. Analysis of the data using IBM SPSS Version 26 application. The results of this study show that financial distress variables has no affect the going concern audit opinion and real activity manipulation is unable to mediate the effect of financial distress on the going concern audit opinion, while financial distress has positive effect to real activity manipulation.
| Item Type: | Thesis (Master) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan Penelitian ini adalah untuk menganalisis dan mengetahui pengaruh financial distress terhadap opini audit going concern dengan real activity manipulation sebagai variabel mediasi. Penelitian yang digunakan adalah deskriptif kuantitatif. Data yang didapat dari laporan tahunan perusahaan manufaktur sector Consumer Non-Cyclicals dan Industrial yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022 dengan menggunakan teknik pengumpulan data purposive sampling. Analisis data yang digunakan menggunakan aplikasi IBM SPSS Versi 26. Hasil dari penelitian ini menunjukan bahwa variabel financial ditress tidak berpengaruh terhadap opini audit going concern, dan real activity manipulation tidak mampu memediasi pengaruh financial distress terhadap opini audit going concern, sementara financial distress berpengaruh positif terhadap real activity manipulation. | |||||||||
| Uncontrolled Keywords: | Financial Distress, Real activity manipulation, Earning Management, Going Concern Audit Opinion. Financial Distress, Real activity manipulation, Earning Management, Opini Audit Going Concern | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | RATU NURUL AROFAH | |||||||||
| Date Deposited: | 21 May 2024 08:51 | |||||||||
| Last Modified: | 21 May 2024 08:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35424 |
Actions (login required)
 |
View Item |