ANTESEDEN DAN KONSEKUEN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Keuangan yang terdaftar pada Bursa Efek Indonesia Periode 2019-2023)

DAMAYANTI, AFILIA (2024) ANTESEDEN DAN KONSEKUEN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Keuangan yang terdaftar pada Bursa Efek Indonesia Periode 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research examines the antecedents and consequences of going concern opinions in financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The study focuses on the impact of financial distress, audit committee, and audit report lag on the issuance of going concern opinions, as well as the subsequent effect of these opinions on auditor switching. Utilizing a quantitative approach, the research analyzes data from 88 financial companies, employing logistic regression to assess the relationships between the variables. The findings indicate that financial distress positively influences going concern opinions, while the effectiveness of the audit committee doesn’t affect the going concern opinion. Additionally, longer audit report lags are associated with a higher likelihood of receiving going concern opinions. The study concludes that going concern opinions doesn’t affect auditor switching, highlighting the importance of financial health and governance in maintaining investor confidence

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MUCHLIS, MUNAWAR	197509092005011002
Thesis advisor	MULYADI, ROZA	198202212014041001

Additional Information:

Penelitian ini mengkaji anteseden dan konsekuensi dari opini going concern pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2019-2023. Studi ini berfokus pada dampak financial distress, efektivitas komite audit, dan audit report lag pada penerbitan opini going concern, serta efek selanjutnya dari opini ini pada auditor switching. Memanfaatkan pendekatan kuantitatif, penelitian ini menganalisis data dari 88 perusahaan keuangan, menggunakan regresi logistik untuk menilai hubungan antara variabel. Temuan ini menunjukkan bahwa financial distress secara positif mempengaruhi opini going concern, sementara efektivitas komite audit tidak berpengaruh pada opini going concern. Selain itu, audit report lag yang lebih lama dikaitkan dengan kemungkinan lebih tinggi untuk menerima opini going concern. Studi ini menyimpulkan bahwa opini going concern tidak memengaruhi auditor switching, menyoroti pentingnya kesehatan keuangan dan tata kelola dalam menjaga kepercayaan investor

Uncontrolled Keywords:

Financial Distress, Audit Committee, Audit Report Lag, Going Concern Opinion, Auditor Switching Financial Distress, Komite Audit, Audit Report Lag, Opini Going Concern, Auditor Switching.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

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

Depositing User:

Afilia Afilia Damayanti

Date Deposited:

25 Jul 2025 08:05

Last Modified:

25 Jul 2025 08:05

URI:

http://eprints.untirta.ac.id/id/eprint/51292

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