Pengaruh financial distress dan real activity manipulation terhadap pemberian opini audit going concern dengan profitabilitas sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh financial distress dan real activity manipulation terhadap pemberian opini audit going concern dengan profitabilitas sebagai variabel moderasi

Oleh : Saskia Azahra Fauziah Putri

Info Katalog

Nomor Panggil : 023001906008

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Audit;Finance - method

Kata Kunci : financial distress, real activity manipulation, abnormal cash flow from operating, abnormal discreti

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023001906008_Halaman-Judul.pdf	11
2.	2023_TA_SAK_023001906008_Lembar--Pengesahan.pdf	6
3.	2023_TA_SAK_023001906008_Bab-1-Pendahuluan.pdf	17
4.	2023_TA_SAK_023001906008_Bab-2-Tinjauan-Pustaka.pdf	-1
5.	2023_TA_SAK_023001906008_Bab-3-Metode-Penelitian.pdf	16
6.	2023_TA_SAK_023001906008_Bab-4-Analisis-dan-Pembahasan.pdf	29
7.	2023_TA_SAK_023001906008_Bab-5-Kesimpulan.pdf
8.	2023_TA_SAK_023001906008_Daftar-Pustaka.pdf
9.	2023_TA_SAK_023001906008_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini merujuk kepada permasalahan terkait pemberian opini Audit Going Concern pada perusahaan industri pariwisata, hotel, dan restoran yang dipengaruhioleh berbagai faktor. Sehingga peneliti ingin meneliti kembali terkait permasalahanmengenai pemberian Opini Audit Going Concern. Masih banyak variabel yangmempengaruhi Opini Audit Going Concern ini. Terkait hal tersebut menarik penelitiuntuk meneliti kembali untuk mengetahui apakah terdapat hubungan antara variabelFinancial Distress dan Real Activity Manipulation terhadap pemberian Opini AuditGoing Concern dengan Profitabilitas sebagai variabel moderasi. Adapun metodeanalisis yang digunakan peneliti adalah metode Binary Logistic Regression denganteknik Purposive Sampling dan data yang digunakan yaitu data Laporan Tahunan(Annual Report) perusahaan industri sub sektor pariwisata, hotel, dan restoran yangterdaftar di Bursa Efek Indonesia Tahun 2019-2021. Dari hasil penelitian yang telahdilakukan menunjukkan bahwa, variabel Financial Distress berpengaruh positifterhadap pemberian Opini Audit Going Concern, sementara variabel Real ActivityManipulation yang diproksikan dengan Abnormal Cash Flow from Operating tidakberpengaruh terhadap pemberian Opini Audit Going Concern, namun dengan proksiAbnormal Discretionary Expense berpengaruh negatif terhadap pemberian OpiniAudit Going Concern. Variabel Profitabilitas tidak mampu memoderasi pengaruhpositif Financial Distress, variabel proksi Real Activity Manipulation, yaitu Abnormal Cash Flow from Operating dan Abnormal Discretionary Expense terhadap pemberian Opini Audit Going Concern.

T This study refers to problems related to giving Going Concern Audit Opinions to tourism, hotel and restaurant industry companies which are influenced by various factors. So that the researcher wants to re-examine the problem regarding giving a Going Concern Audit Opinion. There are still many variables that influence this Going Concern Audit Opinion. Related to this, it is interesting for researchers to re-examineto find out whether there is a relationship between the variables Financial Distress and Real Activity Manipulation on the provision of Going Concern Audit Opinions with Profitability as a moderating variable. The analytical method used by researchersis the Binary Logistic Regression method with the Purposive Sampling technique and the data used is Annual Report data for industrial companies in the tourism, hotel and restaurant sub-sector listed on the Indonesia Stock Exchange for 2019-2021. From the results of the research that has been done, it shows that the Financial Distress variablehas a positive effect on giving a Going Concern Audit Opinion, while the Real Activity Manipulation variable which is proxied by Abnormal Cash Flow from Operating hasno effect on giving a Going Concern Audit Opinion, but with the Abnormal Discretionary Expense proxy it has an effect negative towards giving Going Concern Audit Opinion. The Profitability variable is unable to moderate the positive influenceof Financial Distress, the proxy variable is Real Activity Manipulation, namely Abnormal Cash Flow from Operating and Abnormal Discretionary Expenses on giving Going Concern Audit Opinions.