Toni Varianto, Brian (2024) PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN DIVIDEND POLICY TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN SERTA PENGARUH TERHADAP AUDIT SWITCHING PADA SITUASI SEBELUM DAN SELAMA PANDEMI COVID-19 DI INDONESIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the influence of financial and non-financial factors on the acceptance of going concern audit opinions with debt to equity ratio and market-to-book ratio as control variables in transportation companies listed on the Indonesia Stock Exchange in 2018-2022. This research is a type of quantitative research. The sampling method used was purposive sampling and 15 companies were selected. The analysis technique used is logistic regression analysis with SPSS software version 26. The results of this study show that financial distress has a significant negative effect on the going concern audit opinion, tenure audit and dividend policy have no effect on the going concern audit opinion, the debt to equity ratio control variable has an influence on the going concern audit opinion, the market-to-book ratio variableIt has no influence on the Going Concern audit opinion, and the Going Concern audit opinion has no effect on the switching auditor.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yuvisa Ibrani, Ewing 198005012008121002
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh faktor finansial dan non�finansial terhadap penerimaan opini audit going concern dengan debt to equity ratio dan market-to-book ratio sebagai variabel kontrol pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian ini merupakan jenis penelitian kuantitatif. Metode sampling yang digunakan adalah purposive sampling dan terpilih 15 perusahaan. Teknik analisis yang digunakan yaitu analisis regresi logistik dengan software SPSS versi 26. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif signifikan terhadap opini audit going concern, audit tenur dan dividend policy tidak berpengaruh terhadap opini audit going concern, variabel kontrol debt to equity ratio memiliki pengaruh terhadap opini audit going concern, variabel market-to-book ratio tidak memiliki pengaruh terhadap opini audit going concern, dan opini audit going concern tidak berpengaruh terhadap auditor switching.
Uncontrolled Keywords:	Financial Distress, Audit Tenur, dividend policy, deb to equity ratio, market-to-book ratio, Opini Audit Going Concern inancial Distress, Audit Tenur, dividend policy, deb to equity ratio, market-to-book ratio, Opini Audit Going Concern
Subjects:	H Social Sciences > HB Economic Theory L Education > L Education (General)
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Brian Toni Varianto
Date Deposited:	16 Jul 2024 16:18
Last Modified:	16 Jul 2024 16:18
URI:	http://eprints.untirta.ac.id/id/eprint/38210

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