DETAIL KOLEKSI

Pengaruh firm size, financial distress, dan leverage terhadap opini audit terkait going concern pada sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia


Oleh : Septi Anggia Putri

Info Katalog

Nomor Panggil : 023001801145

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Sudarmadji Herry Soetrisno

Subyek : Auditing

Kata Kunci : audit opinion related to going concern, firm size, financial distress, and leverage

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023001801145_Halaman-Judul.pdf 11
2. 2022_TA_SAK_023001801145_Lembar-Pengesahan.pdf 6
3. 2022_TA_SAK_023001801145_Bab-1-Pendahuluan.pdf 8
4. 2022_TA_SAK_023001801145_Bab-2-Tinjauan-Pustaka.pdf 14
5. 2022_TA_SAK_023001801145_Bab-3-Metode-Penelitian.pdf 9
6. 2022_TA_SAK_023001801145_Bab-4-Analisis-dan-Pembahasan.pdf 16
7. 2022_TA_SAK_023001801145_Bab-5-Kesimpulan.pdf 3
8. 2022_TA_SAK_023001801145_Daftar-Pustaka.pdf 2
9. 2022_TA_SAK_023001801145_Lampiran.pdf 3

P Penelitian ini bertujuan untuk menganalisis pengaruh firm size, financialdistress, dan leverage terhadap opini audit terkait going concern pada perusahaansektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2021.Penelitian ini menggunakan metode analisis regresi logistik dan data sekunderyang diperoleh dari laporan keuangan yang telah diaudit perusahaan sektor consumernon cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknikpengambilan sampel menggunakan metode purposive sampling dan diperoleh 73perusahaan dengan data observasi sebanyak 103 perusahaan. Jenis penelitian yangdigunakan adalah statistik deskriptif dengan pendekatan kuantitatif.Hasil penelitian menunjukkan bahwa firm size berpengaruh negatif terhadapopini audit terkait going concern, financial distress tidak berpengruh terhadap opiniaudit terkait going concern, leverage berpengaruh positif terhadap opini audit terkaitgoing concern.

T This study aims to analyze the effect of firm size, financial distress, andleverage on audit opinions related to going concern in non cyclical consumer sectorcompanies listed on the Indonesia Stock Exchange for the 2019-2021 period.This study uses a logistic regression analysis method and secondary dataobtained from audited financial statements of non cyclical consumer sector companieslisted on the Indonesia Stock Exchange for the 2019-2021 period. The samplingtechnique used purposive sampling method and obtained 73 companies withobservation data as many as 103 companies. The type of research used is descriptivestatistics with a quantitative approach.The results of the study indicate that company size has a negative effect onaudit opinion related to going concern, financial distress has no effect on audit opinionrelated to going concern, leverage has a positive effect on audit opinion related togoing concern.

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