FITRI AZURA, SHOBAH (2021) PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN AUDIT TENURE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
BABI.pdf Available under License Creative Commons Attribution Non-commercial. Download (162kB) |
|
Text (BAB 2)
BABII.pdf Available under License Creative Commons Attribution Non-commercial. Download (301kB) |
|
Text (BAB 3)
BABIII.pdf Available under License Creative Commons Attribution Non-commercial. Download (381kB) |
|
Text (BAB 4)
BABIV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (321kB) |
|
Text (BAB 5)
BABV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (89kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Ukuran Perusahaan (SIZE), Pertumbuhan Perusahaan (GROWTH), Leverage (DER), dan Audit Tenure (TENURE) terhadap pemberian Opini Audit Going Concern (GCO) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi data panel dengan Random Effect Model (REM) dengan Eviews 9.0. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 41 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 205 observasi. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Pengujian hipotesis dengan menggunakan uji statistik t. Hasil penelitian membuktikan bahwa leverage yang diproksikan dengan debt to equity ratio berpengaruh terhadap pemberian opini audit going concern. Namun penelitian ini tidak dapat membuktikan adanya pengaruh ukuran perusahaan, pertumbuhan perusahaan, dan audit tenure terhadap pemberian opini audit going concern. Kata Kunci : Opini Audit Going Concern, Ukuran Perusahaan, Pertumbuhan Perusahaan, Leverage, dan Audit Tenure ABSTRACT This study is aimed to test the effect of company size (SIZE), company growth (GROWTH), leverage (DER), and audit tenure in manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2014 to 2018. This research uses descriptive quantitative approach, whis is measured using panel data regression bassed method with Random Effect Model (REM) use Eviews 9.0. Sample was determined by purposice sampling method, and get 41 manufacturing companies. So, total observations in this research are 205 observations. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange official website and companies website. Hypothesis testing are using t test. The result show that leverage proxied by debt to equity ratio has an influence on the provision going concern audit opinion. But this study cannot prove the influence of company size, company growth, and audit tenure on the provision of going concern audit opinion. Keywords : Going Concern Audit Opinion, Company Size, Company Growth, Leverage, and Audit Tenure
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 17 Sep 2021 03:10 | ||||||||
| Last Modified: | 17 Sep 2021 03:10 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5161 |
Actions (login required)
 |
View Item |
