DETAIL KOLEKSI

Pengaruh ukuran kap (kantor akuntan publik), profitabilitas, dan audit delay terhadap opini audit going concern dengan kondisi keuangan sebagai variabel moderasi.


Oleh : Inezia Putri Ramadilla Rochadi

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Deliza Henny Indrajid

Pembimbing 2 : Abdul Kadir Rasmikusumo

Kata Kunci : KAP Size, profitability, audit delay, financial condition, going concern audit opinion

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_SK_SAK_023001900015_Halaman-Judul.pdf 11
2. 2023_SK_SAK_023001900015_Surat-Pernyataan-Revisi-Terakhir.pdf 1
3. 2023_SK_SAK_023001900015_Surat-Hasil-Similaritas.pdf 2
4. 2023_SK_SAK_023001900015_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2023_SK_SAK_023001900015_Lembar-Pengesahan.pdf 2
6. 2023_SK_SAK_023001900015_Pernyataan-Orisinalitas.pdf 2
7. 2023_SK_SAK_023001900015_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf 2
8. 2023_SK_SAK_023001900015_Bab-1.pdf 10
9. 2023_SK_SAK_023001900015_Bab-2.pdf 21
10. 2023_SK_SAK_023001900015_Bab-3.pdf 12
11. 2023_SK_SAK_023001900015_Bab-4.pdf 20
12. 2023_SK_SAK_023001900015_Bab-5.pdf 4
13. 2023_SK_SAK_023001900015_Daftar-Pustaka.pdf 4
14. 2023_SK_SAK_023001900015_Lampiran.pdf 10

P Penelitian ini bertujuan untuk menguji pengaruh ukuran Kantor Akuntan Publik (KAP), profitabilitas, dan audit delay terhadap opini audit going concern dengan kondisi keuangan sebagai variabel moderasi. Populasi dalam penelitian ini adalah 68 perusahaan Consumer Non-Cyclicals yang terdaftar dalam website Bursa Efek Indonesia (BEI) pada periode 2018-2021. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Berdasarkan kriteria yang sudah ditetapkan, diperoleh total sampel sebanyak 257. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik.Hasil analisis menunjukkan bahwa secara parsial (1) Ukuran KAP tidak berpengaruh negatif terhadap opini audit going concern (2) Profitabilitas tidak berpengaruh positif terhadap opini audit going concern (3) Audit Delay berpengaruh positif dan signifikan terhadap opini audit going concern (4) Kondisi Keuangan berpengaruh negatif terhadap opini audit going concern (5) Kondisi Keuangan tidak dapat memperkuat pengaruh antara ukuran KAP dan Profitabilitas terhadap opini audit going concern (6) Kondisi Keuangan memperkuat pengaruh positif antara audit delay terhadap opini audit going concern.

T This study aims to examine the effect of Public Accounting Firm (KAP) size, profitability, and audit delay on going concern audit opinion with financial condition as a moderating variable. The population in this study are 98 Consumer Non-Cyclicals companies listed on the Indonesian Stock Exchange (IDX) website in the 2018-2021 period. The sample in this study was selected based on the purposive sampling method. Based on predetermined criteria, a total sample of 310 was obtained. The analytical technique used in this study was logistic regression analysis.The results of the analysis show that (1) KAP size has no negative effect on going concern audit opinion (2) Profitability has no positive effect on going concern audit opinion (3) Audit Delay has a positive and significant effect on going concern audit opinion (4) Financial Condition has a negative effect on going concern audit opinion (5) Financial Condition does not strengthen the influence between KAP size and Profitability on going concern audit opinion ( 6) Financial Condition strengthen the positive influence between audit delay on going concern audit opinion.

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