PENGARUH AUDIT TENURE, AUDIT REPORT LAG, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN CASH FLOW TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN (Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2019)

ABIMAWAN, ROVIQ (2021) PENGARUH AUDIT TENURE, AUDIT REPORT LAG, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN CASH FLOW TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN (Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Audit Tenure, Audit Report Lag, Kualitas Audit, Financial Distress, dan Cash Flow Terhadap Opini Audit Modifikasi Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2019. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini menggunakan seluruh perusahaan Pertambangan yang terdaftar di BEI selama 3 tahun (2017-2019). Sampel dalam penelitian ini ditentukan dengan metode purposive sampling, dengan jumlah sample berjumlah 41 perusahaan sehingga total observasi dalam penelitian ini sebanyak 123 data observasi. Metode analisis yang digunakan adalah analisis regresi logistik. Alat pengolahan data adalah Eviews 10. Berdasarkan hasil penelitian menunjukkan bahwa : 1). Variabel Audit Tenure tidak berpengaruh signifikan terhadap penerimaan Opini Audit Modifikasi Going Concern. 2) Variabel Audit Report Lag tidak berpengaruh signifikan terhadap penerimaan Opini Audit Modifikasi Going Concern. 3) Variabel Kualitas Audit tidak berpengaruh signifikan terhadap penerimaan Opini Audit Modifikasi Going Concern. 4) Variabel Financial Distress tidak berpengaruh signifikan terhadap penerimaan Opini Audit Modifikasi Going Concern. 5) Variabel Cash Flow tidak berpengaruh signifikan terhadap penerimaan Opini Audit Modifikasi Going Concern. Kata Kunci : Opini Audit Going Concern, Audit Tenure, Audit Report Lag, Kualitas Audit, Financial Distress, Cash Flow The study aims to understand the impact of the tenure audit, report lag audit, quality audit, financial distress, and cash flow on modification of going concern audit opinion. of mining companies listed in IDX the 2017- 2019 period. The study uses a quantitative approach. The population in this study used all the mining companies registered in IDX for 3 years (2017-2019). Samples in this study were determined by a show sample, with the sample number of 41 companies to total observation in the study with 123 sets of observation data. The method of analysis used is regression analysis of the logistics. Data processing tool is eviews 9 and eviews 10. Based on the research results show that: 1). The Audit Tenure variable does not have a significant effect on the acceptance of the Going Concern Modified Audit Opinion. 2) The Audit Report Lag variable does not have a significant effect on the acceptance of the Going Concern Modified Audit Opinion. 3) The Audit Quality variable does not have a significant effect on the acceptance of the Going Concern Modified Audit Opinion. 4) The Financial Distress variable has no significant effect on the acceptance of the Going Concern Modified Audit Opinion. 5) The Cash Flow variable does not have a significant effect on the acceptance of the Going Concern Modified Audit Opinion. Keywords : Going Concern Audit Opinion, Audit Tenure, Audit Report Lag, Audit Quality, Financial Distress, Cash Flow.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Linda Diana, Apry 0303047501 aprylindadiana@stei.co.id
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Roviq Abimawan
Date Deposited:	04 Apr 2021 08:49
Last Modified:	04 Apr 2021 08:49
URI:	http://repository.stei.ac.id/id/eprint/4196

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