TY  - THES
Y1  - 2022///
IS  - 103
N2  - Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, disclosure dan sustainability reporting terhadap opini audit going concern. Variabel independen yang digunakan dalam penelitian ini adalah financial distress yang diukur menggunakan Altman Z-Score, disclosure yang diukur dengan menggunakan level pengungkapan, dan sustainability reporting yang diukur dengan menggunakan Standar Global Reporting Initiative (GRI). Variabel dependen yang digunakan dalam penelitian ini adalah opini audit going concern yang diukur dengan menggunakan (80). Populasi penelitian ini pada perusahaan sektor infastruktur, utilitas dan transportasi yang tercatat di Bursa Efek Indonesia periode tahun 2017-2021. Metode sampling yang digunakan adalah purposive sampling dan terpilih 18 perusahaan dengan total sampel  90 data penelitian. Teknis analisis yang digunakan yaitu analisis regresi logistik dengan software SPSSv25. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif terhadap opini audit going concern, disclosure berpengaruh positif terhadap opini audit going concern, sustainability reporting dimensi ekonomi berpengaruh negatif terhadap opini audit going concern. Namun, sustainability reporting dimensi lingkungan dan sosial tidak berpengaruh terhadap opini audit going concern.
PB  - Universitas Sultan Ageng Tirtayasa
A1  - Jannah, Roihatul
N1  - This study aims to determine the effect of financial distress, disclosure and sustainability reporting on going concern audit opinion. The independent variables used in this study are financial distress which is measured using the Altman Z-Score, disclosure which is measured using the disclosure level, and sustainability reporting which is measured using the Global Reporting Initiative (GRI) Standards. The dependent variable used ini this study is going concern audit opinion as measured using (80). The population of this study is in infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used was purposive sampling and 18 companies were selected with a total sample of 90 research data. The analysis technique used is logistic regression analysis with SPSSv25 software. The results of this study indicate that financial distress has a positive effect on going-concern audit opinions, disclosure has a positive effect on going-concern audit opinions, sustainability reporting on the economic dimension has a negative effect on going-concern audit opinions. However, the environmental and social dimension of sustainability reporting have no effect on the going concern audit opinion.
ID  - eprintuntirta21843
KW  - Kata Kunci : Opini Audit Going Concern
KW  -  Financial Distress
KW  -  Disclosure
KW  -  Sustainability Reporting

Keywords: Going Concern Audit opinion
KW  -  Financial Distress
KW  -  Disclosure
KW  -  Sustainability Reporting
AV  - restricted
EP  - 103
TI  - PENGARUH FINANCIAL DISTRESS, DISCLOSURE DAN SUSTAINABILITY REPORTING TERHADAP OPINI AUDIT GOING CONCERN
(Studi Empiris pada Perusahaan Sektor Infrastuktur, Utilitas & Transportasi yang tercatat di Bursa Efek Indonesia pada tahun 2017-2021)
M1  - sarjana
UR  - https://eprints.untirta.ac.id/21843/
ER  -