PENGARUH FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

KUMALASARI, ANNISA (2024) PENGARUH FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Going Concern Audit Opinion is a modified audit issued by the auditor to evaluate the entity's ability to maintain its business. This study aims to determine the effect of financial distress on going concern audit opinion with managerial ownership as moderation. This research is a type of quantitative research using secondary data in the form of financial reports of the consumer cyclicals sector listed on the IDX for the period 2020-2023. The sampling method used was purposive sampling and there were 40 companies with a total of 160 samples that met the test qualifications. The analysis technique used is logistic regression and moderated regression analysis (MRA) with IBM SPSS 25 software. The results of this study indicate that financial distress affects going concern audit opinion and managerial ownership can moderate the effect of financial distress on going concern audit opinion.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUCHLISH, E MUNAWAR	197509092005011002

Additional Information:

Opini Audit Going Concern merupakan audit modifikasi yang dikeluarkan auditor untuk mengevaluasi kemampuan entitas untuk mempertahankan usahanya. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap opini audit going concern dengan kepemilikan manajerial sebagai pemoderasi. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan sektor consumer cyclicals yang terdaftar di BEI periode 2020-2023. Metode sampling yang digunakan purposive sampling dan terdapat 40 perusahaan dengan total 160 sampel yang memenuhi kualifikasi pengujian. Teknis analisis yang digunakan yaitu regresi logistik dan moderated regression analysis (MRA) dengan software IBM SPSS 25. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh terhadap opini audit going concern dan kepemilikan manajerial dapat memoderasi pengaruh financial distress terhadap opini audit going concern.

Uncontrolled Keywords:

Financial Distress, Managerial Ownership, Going Concern Audit Opinion Financial Distress, Kepemilikan Manajerial, Opini Audit Going Concern

Subjects:

H Social Sciences > HG Finance

Divisions:

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

Depositing User:

Annisa Kumalasari

Date Deposited:

23 Jul 2024 15:33

Last Modified:

14 Aug 2024 10:24

URI:

http://eprints.untirta.ac.id/id/eprint/38966

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