ANTESEDEN DAN KONSEKUENSI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

ANGEL, STEVANY (2025) ANTESEDEN DAN KONSEKUENSI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Going concern audit opinion is an opinion given or issued by an independent auditor if the company is indicated to be experiencing doubts in business continuity (going concern). This study aims to examine the causal factors and consequences of the acceptance of going concern audit opinion with financial distress, audit tenure, audit quality, and company size as antecedent variables, and auditor switching and company value as consequence variables. This study is a type of quantitative research with secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The number of samples taken was 21 companies using the purposive sampling method as a sampling technique. The data analysis technique used is panel data regression analysis and fixed effect model using the Eviews 12 application. Based on the results of the analysis, it was concluded that financial distress and audit quality did not affect the acceptance of going concern audit opinion. However, audit tenure had a significant positive effect on the acceptance of going concern audit opinion and company size had a negative effect on the acceptance of going concern audit opinion. The results of the role of the consequence variable, namely auditor switching, had no effect on the acceptance of going concern audit opinion and company value had a significant negative effect on the acceptance of going concern audit opinion.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muchlish, Munawar	197509092005011002
Thesis advisor	Tjahyono, Mazda Eko Sri	198307022014041001

Additional Information:

Opini audit going concern merupakan opini yang diberikan atau dikeluarkan oleh auditor independen jika perusahaan tersebut terindikasi mengalami kesangsian dalam keberlangsungan usaha (going concern). Penelitian ini bertujuan untuk menguji faktor penyebab dan konsekuensi terhadap penerimaan opini audit going concern dengan financial distress, audit tenure, kualitas audit, dan ukuran perusahaan sebagai variabel anteseden, serta auditor switching dan nilai perusahaan sebagai variabel konsekuensi. Penelitian ini merupakan jenis penelitian kuantitatif dengan data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan pertambangan nyang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2023. Jumlah sampel yang diambil sebanyak 21 perusahaan dengan menggunakan metode purposive sampling sebagai teknik pengambilan sampel. Teknik analisis data yang digunakan adalah analisis regresi data panel dan fixed effect model dengan menggunakan aplikasi Eviews 12. Berdasarkan hasil analisis disimpulkan bahwa financial distress dan kualitas audit tidak berpengaruh terhadap penerimaan opini audit going concern. Namun, audit tenure berpengaruh positif signifikan terhadap penerimaan opini audit going concern dan ukuran perusahaan berpengaruh negatif terhadap terhadap penerimaan opini audit going concern. Hasil dari peran variabel konsekuensi yaitu auditor switching tidak berpengaruh terhadap penerimaan opini audit going concern dan nilai perusahaan berpengaruh negatif signifikan terhadap penerimaan opini audit going concern.

Uncontrolled Keywords:

Financial Distress, Audit Tenure, Audit Quality, Company Size, Going concern Audit Opinion, Auditor switching, Company Value. Financial Distress, Audit Tenure, Kualitas Audit, Ukuran Perusahaan, Opini Audit Going concern, Auditor switching, Nilai Perusahaan

Subjects:

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

Divisions:

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

Depositing User:

Mrs Stevany Angel

Date Deposited:

23 Jun 2025 01:04

Last Modified:

23 Jun 2025 01:04

URI:

http://eprints.untirta.ac.id/id/eprint/49777

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