PENGARUH AUDIT REPORT LAG DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN (Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2018-2021)

Hia, Teresia lilis Dahyati (2022) PENGARUH AUDIT REPORT LAG DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN (Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2018-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Audit Report Lag dan Kualitas audit terhadap penerimaan opini audit modifikasi going concern pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018- 2021. Penelitian ini menggunakan pendekatan Kuantitatif. Populasi dalam penelitian ini menggunakan perusahaan pertambangan yang terdaftar di BEI selama 4 tahun (2018-2021). Sampel yang digunakan dalam penelitian ini ditentukan dengan metode purpove sampling dengan sampel sebanyak 44 perusahaan sehingga total observasi dalam penelitian ini sebanyak 176 observasi. Metode analisis yang digunakan adalah metode analisis regresi logistic. Pengolahan data yang digunakan yaitu Eviews 10. Berdasarkan hasil penelitian ini menunjukan bahwa: 1). Variable Audit report lag memiliki pengaruh positif signifikan terhadap penerimaan opini audit modifikasi going concern yang ditunjukan dengan nilai probabilitas 0,0057<0,05 dan nilai koefisien yang bertanda positif sebesar 0.016958. 2). Variable Kualitas Audit memiliki pengaruh negatif signifikan terhadap penerimaan opini audit modifikasi going concern yang ditunjukan dengan nilai probabilitas 0,004<0,05 dan nilai pada koefisien yang bertanda negatif sebesar 1,988,019 This study aims to determine the effect of audit report lag and audit quality on the acceptance of going concern modified audit opinions on mining companies isted on the Indonesia Stock Exchange For the 2018-2021 period. This study uses a quantitative approach. The population in this study uses mining companies listed on the IDX for 4 years (2018-2021). The sample uses in this study was determined by purpove sampling method with a sample of 44 campanies so that the total observations in this study were 176 observations. The analytical method used is logistic egression analysis method. The data processing used is Eviews 10 Based on the results of this study indicate that: 1). The variable audit report lag has a significant positive effect on the acceptance of the going concern modified audit opinion as indicated by a probability value of 0.0057 <0.05 and a positive coefficient value of 0.016958. 2). The audit quality variable has a significant negative effect on the acceptance of the going concern modified audit opinion as indicated by the probability value of 0.004 <0.05 and the value of the coefficient with a negative sign of 1,988.019

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKhamil, KrishnaNIDN0304015801krishna_kamil@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: TERESIA LILIS DAHYATI HIA
Date Deposited: 18 Nov 2022 07:15
Last Modified: 18 Nov 2022 07:15
URI: http://repository.stei.ac.id/id/eprint/8872

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