RAMADHAN, ALFATH (2024) FINANCIAL DISTRESS, UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN SERTA DAMPAKNYA PADA AUDITOR SWITCHING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Financial reports are an important means of communicating financial information to parties outside the company. In an audit of a company's financial statements, the auditor assesses whether there is material regarding the company's ability to maintain its business continuity. So investors expect early warnings given by auditors to prevent economic damage that will result in a company's financial failure. The research population is Mining Companies listed on the Indonesia Stock Exchange. Using the purposive sampling method so that the total sample is 200 observations. The analysis technique used in this research is logistic regression analysis, chosen because the dependent variable is dummy. Using Econometric Views version 12 with various statistical methods including descriptive statistical tests, logistic regression tests which include the Hosmer test and Lemeshow test, model feasibility tests, coefficient of determination and hypothesis testing. Financial Distress influences Going Concern Audit Opinions, Company Size influences Going Concern Audit Opinions, Going Concern Audit Opinions has no influence on Auditor Switching.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Laporan keuangan menjadi salah satu sarana penting untuk mengkomunikasikan informasi keuangan kepada pihak-pihak di luar perusahaan. Dalam audit atas laporan keuangan suatu perusahaan, auditor menilai apakah terdapat ketidakpastian material mengenai kemampuan perusahaan untuk mempertahankan kelangsungan usahanya. Sehingga investor mengharapkan early warning yang diberikan oleh auditor untuk mencegah suatu ketidakpastian ekonomi yang akan mengakibatkan kegagalan keuangan suatu perusahaan. Populasi penelitian ini Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling sehingga total sampel adalah 200 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dipilih karena variabel dependen bersifat dummy. Menggunakan Econometric Views versi 12 dengan berbagai metode statistik diantaranya, uji statistik deskriptif, uji regresi logistik mencakup uji hosmer and lemeshow test, uji kelayakan model, koefisien determinasi dan uji hipotesis. Financial Distress berpengaruh terhadap Opini Audit Going Concern, Ukuran Perusahaan berpengaruh terhadap Opini Audit Going Concern, Opini Audit Going Concern tidak berpengaruh terhadap Auditor Switching. | ||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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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: | Mr Alfath Ramadhan | ||||||
| Date Deposited: | 09 Dec 2024 10:12 | ||||||
| Last Modified: | 09 Dec 2024 10:12 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44273 |
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