PENGARUH KONDISI KEUANGAN, MANAJEMEN LABA, DAN AUDITOR INTERNAL TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PERUSAHAAN DAGANG BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018

RATNA DEVIA, RADEN RORO SURYA (2019) PENGARUH KONDISI KEUANGAN, MANAJEMEN LABA, DAN AUDITOR INTERNAL TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PERUSAHAAN DAGANG BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kondisi keuangan, manajemen laba dan auditor internal terhadap opini audit going concern pada perusahaan dagang besar yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Jenis penelitian ini adalah penelitian dekriptif dengan pendekatan kuantitatif, hipotesis yang diukur menggunakan metode analisis regresi logistik dengan aplikasi Eviews versi 10.0. Populasi dari penelitian ini adalah 48 perusahaan dagang besar yang terdaftar di Bursa Efek Indonesia periode tahun 2015 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purpose sampling dengan jumlah sampel sebanyak 12 perusahaan dagang besar. Hasil penelitian ini menunjukan bahwa : (1) Kondisi keuangan memiliki pengaruh yang signifikan terhadap opini audit going concern; (2) Manajemen laba tidak memiliki pengaruh yang signifikan terhadap opini audit going concern; (3) Auditor internal tidak memiliki pengaruh yang signifikan terhadap opini audit going concern ; Kata Kunci : Kondisi Keuangan, Manajemen Laba, Auditor Internal, Perusahaan Dagang Besar , Opini Audit Going Concern ABSTRACT This study aims to examine the influence of financial conditions, earnings management and internal auditors to going concern audit opinions on large trading companies listed on the Indonesia’s Stock Exchange for the period of 2015 to 2018. This type of research is descriptive research with a quantitative approach, the hypothesis measured using the logistic regression analysis method with the Eviews 10.0 version application. The population of this study are large trading companies listed on the Indonesia’s Stock Exchange for the period of 2015 to 2018. The samples are determined based on the purpose sampling method with a total sample of 48 large trading companies. The results of this study indicate that: (1) Financial conditions does have a significant effect on going-concern audit opinion; (2) Earnings management does not have a significant effect on going-concern audit opinion; (3) The Internal auditor does not have a significant influence on the going-concern audit opinion; (4) Financial conditions, earnings management, and internal auditors don’t have influence on going-concern audit opinions. Keywords: Financial Condition, Earnings Management, Internal Auditor, Large Trading Company, Going Concern Audit Opinion

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Windratno, Windratno UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	09 Nov 2021 02:40
Last Modified:	09 Nov 2021 02:40
URI:	http://repository.stei.ac.id/id/eprint/5770

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