PENGARUH DEBT DEFAULT, AUDIT TENURE, KONDISI KEUANGAN PERUSAHAAN DAN DISCLOSURE TERHADAP PENERIMAAN OPINI GOING CONCERN (Studi Empiris Pada Perusahaan Multi-Finance yang Tercatat di Bursa Efek Indonesia Periode 2015-2019)

AHMAD FACHREZI, SULTAN (2022) PENGARUH DEBT DEFAULT, AUDIT TENURE, KONDISI KEUANGAN PERUSAHAAN DAN DISCLOSURE TERHADAP PENERIMAAN OPINI GOING CONCERN (Studi Empiris Pada Perusahaan Multi-Finance yang Tercatat di Bursa Efek Indonesia Periode 2015-2019). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

THE INFLUENCE OF DEBT DEFAULT, AUDIT TENURE, COMPANY FINANCIAL CONDITIONS, AND DISCLOSURE ON THE ACCEPTANCE OF OPINIONS OF GOING CONCERN. (Empirical Study on Multi-Finance Companies Listed on the Indonesia Stock Exchange 2015- 2019 Period) Sultan Ahmad Fachrezi Sultan Ageng Tirtayasa University This study aims to examine the effect of debt default, audit tenure, company financial condition, and disclosure on the acceptance of going concern opinion. This research is a type of quantitative research, data is collected using primary data to obtain research results. The analytical method used is Logistic Regression with SPSS 25 analysis tool. The results of this study are 1) Debt Default has a positive effect on going concern audit opinion acceptance. 2) Tenure audit has a negative effect on the acceptance of going concern audit opinion. 3) Company's financial condition has a positive effect on the acceptance of going concern audit opinion. 4) Disclosure has a positive effect on the acceptance of going-concern audit opinion.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Helmi	197012182002121001
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh debt default, audit tenure, kondisi keuangan perusahaan ,dan disclosure terhadap penerimaan opini going concern. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan data primer untuk memperoleh hasil penelitian. Metode analisis yang digunakan adalah Regresi Logistik dengan alat analisis SPSS 25. Hasil penelitian ini adalah 1) Debt Default berpengaruh positif terhadap penerimaan opini audit going concern. 2) Audit Tenure berpengaruh negatif terhadap penerimaan opini audit going concern 3) Kondisi Keuangan Perusahaan berpengaruh positif terhadap penerimaan opini audit going concern. 4) Disclosure berpengaruh positif terhadap penerimaan opini audit going concern

Uncontrolled Keywords:

Debt Default, Tenure Audit, Company Financial Condition, Disclosure. Debt Default, Audit Tenure, Kondisi Keuangan Perusahaan, Disclosure

Subjects:

H Social Sciences > HG Finance

Divisions:

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

Depositing User:

SULTAN AHMAD FACHREZI

Date Deposited:

25 Aug 2023 16:21

Last Modified:

27 Oct 2023 08:47

URI:

http://eprints.untirta.ac.id/id/eprint/27859

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