Priyanggono, Dimas (2021) PENGARUH UKURAN KAP, DEBT DEFAULT DAN BANKRUPTCY INDEX TERHADAP OPINI AUDIT PARAGRAF GOING CONCERN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah Pengaruh signifikan antara Ukuran KAP, Debt Default, Dan Bankrupcy Index Terhadap Opini Audit dengan Paragraf Going Concern pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi logistik dengan SPSS 25. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metoda purposive sampling, dengan jumlah sampel sebanyak 75 perusahaan sehingga total observasi dalam penelitian ini sebanyak 225 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id pengujian hipotesis dengan menggunakan uji wald. Hasil penelitian membuktikan bahwa (1) menunjukkan bahwa Ukuran KAP berpengaruh negatif dan signifikan terhadap Opini Audit dengan Paragraf Going Concern. (2) debt default tidak berpengaruh dan signifikan terhadap Opini Audit dengan Paragraf Going concern. (3) Bankrupcy Index berpengaruh negatif dan signifikan terhadap Opini Audit dengan Paragraf Going Concern (4) Ukuran KAP, Debt Default dan Bankrupcy Index secara simultan berpengaruh signifikan terhadap opini audit paragraf going concern. Kata Kunci : Opini Audit Paragraf Going Concern, Ukuran KAP, Debt Default, dan Bankrupcy Index ABSTRACT This study aims to test the effect of KAP Size, Debt Default, and Bankruptcy Index on Audit Opinions with Going Concern Paragraph in companies that listed in Indonesia Stock Exchange (IDX). This research uses descriptive quantitative approach, which is measured using a logistic regression based method with SPSS 25. Sampel was determined by purposive sampling method, and get 75 companies. So, total observation in this research are 225 observation. The data used in this study are secondary data. Data was collected by Indonesia Stock Exchange (IDX) official website : www.idx.co.id. Hypothesis testing using the wald test. The result are (1) KAP Size has significantly negative effect to Audit Opinion with Going Concern Paragraph. (2) debt default has no significantly effect to Audit Opinion with Going Concern Paragraph. (3) Bankrupcy Index has significantly negative effect to Audit Opinion with Going Concern (4) KAP Size, Debt Default and Bankrupcy Index simultaneously has significantly effect to Audit Opinion Going Concern Paragraph. Key Word : Audit Opinion with Going Concern Paragraph, KAP Size, Debt Default, and Bankrupcy Index
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1544 not found. | ||||||||
| Date Deposited: | 22 Mar 2021 03:20 | ||||||||
| Last Modified: | 22 Mar 2021 03:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4114 |
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