Octaviani, Nur Fadiyah (2025) DETERMINAN DAN KONSEKUENSI OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Opini audit going concern adalah pendapat yang dikeluarkan auditor guna mengevaluasi mengenai keraguan mengenai kemampuan suatu perusahaan dalam mempertahankan kelangsungan usahanya. Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, opinion shopping, financial distress, dan audit report lag terhadap opini audit going concern dan pengaruh opini audit going concern terhadap nilai perusahaan. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder pada laporan tahunan perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Jumlah pengamatan yang diambil sebanyak 150 total pengamatan dengan menggunakan metode purposive sampling sebagai teknik pengambilan sampel. Teknik analisis data yang digunakan adalah analisis regresi logistik dan regresi sederhana dengan menggunakan aplikasi Eviews 12. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa financial distress berpengaruh positif signifikan terhadap opini audit going concern. Opini audit going concern berpengaruh negatif terhadap nilai perusahaan. Kualitas audit, opinion shopping, dan audit report lag tidak berpengaruh terhadap opini audit going concern. Hasil ini menegaskan pentingnya bagi auditor untuk cermat dan independen dalam menilai kondisi financial distress perusahaan sebagai indikator utama risiko going concern, peran manajemen dalam memulihkan kondisi keuangan terkait financial distress serta regulasi tegas diperlukan lindungi investor dari penurunan nilai akibat opini audit going concern.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Going concern audit opinion is an auditor's opinion issued to evaluate whether there are doubts about a company's ability to maintain its business continuity. This study aims to examine the effect of audit quality, opinion shopping, financial distress, and audit report lag on going concern audit opinion and the effect of going concern audit opinion on firm value. This research is a type of quantitative research using secondary data on the annual reports of BUMN companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The number of observations taken was 150 total observations using the purposive sampling method as a sampling technique. The data analysis technique used is logistic regression analysis and simple regression using the Eviews 12 application. Based on the results of the analysis that has been carried out, it can be concluded that financial distress has a significant positive effect on going concern audit opinion. Going concern audit opinion has a negative effect on firm value. Audit quality, opinion shopping, and audit report lag have no effect on going concern audit opinion. These results emphasize the importance for auditors to be careful and independent in assessing the company's financial distress condition as the main indicator of going concern risk, the role of management in restoring financial conditions related to financial distress and strict regulations are needed to protect investors from decreasing value due to going concern audit opinion. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) 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 > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Mrs Nur Fadiyah Octaviani | |||||||||
| Date Deposited: | 13 Jun 2025 02:31 | |||||||||
| Last Modified: | 16 Jun 2025 02:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49520 |
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