SHINDY SANDRA DEBBY, NIM. 222015037 (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Abstrak Shindy Sandra Debby/222015037/2019/Faktor-Faktor yang Mempengaruhi Keputusan Pemberian Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)/Pemeriksaan Akuntansi. Tujuan penelitian ini yaitu untuk mengetahui pengaruh current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, dan opinion shopping terhadap keputusan pemberian opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis penelitian yang digunakan adalah penelitian asosiatif. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan yang diterbitkan pada website resmi Bursa Efek Indonesia. Populasi penelitian ini adalah perusahan manufaktur yang terdaftar di bursa efek Indonesia dari 2013-2017. Sampel penelitian ini dipilih menggunakan purposive sampling dan memperoleh 65 data observasi. Hipotesis diuji dengan menggunakan regresi logistik. Hasil uji bersama menunjukkan bahwa current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, dan opinion shopping secara signifikan memengaruhi opini audit going concern. Hasil uji parsial menunjukkan bahwa prior loss dan prior opinion secara signifikan memengaruhi keputusan pemberian opini audit going concern. Sementara current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio dan opinion shopping tidak secara signifikan memengaruhi keputusan pemberian opini audit going concern. Kata Kunci: going concern, opini audit, current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, opinion shopping Abstract Shindy Sandra Debby /222015037/2019/Some Factors Affecting the Decision to Give Going Concern Audit Opinion (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)/Accounting Examination. The purpose of this study was to determine the effect of the current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, and opinion shopping on the decision to give a going concern audit opinion on manufacturing company listed on the Stock Exchange Indonesia. The type of research used associative research. This study used secondary data obtained from annual reports and financial reports published on the official website on the Indonesia Stock Exchange. The research population was manufacturing companies that were listed on the Indonesian stock exchange from 2013-2017. The research sample was selected using purposive sampling and obtained 65 observation data. The hypothesis was tested using logistic regression. The joint test results show that the current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, and opinion shopping significantly influence going concern audit opinion. The partial test results showed that prior loss and prior opinions significantly influence the decision to give going concern audit opinion. While the current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio and opinion shopping did not significantly influence the decision to give going concern audit opinion. Keywords: going concern, audit opinion, current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, opinion shopping

Item Type:	Thesis (Skripsi)
Additional Information:	PEMBIMBING 1. DR.SA'ADAH SIDDIK, S.E., M.SI.,AK,CA 2. BETRI, S.E., M.SI.,AK.,CA
Uncontrolled Keywords:	going concern, audit opinion, current ratio, return on assets, debt to equity ratio, cash flow to total debt ratio, prior loss, prior opinion, opinion shopping
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Fakultas Ekonomi dan Bisnis
Date Deposited:	21 Mar 2019 06:51
Last Modified:	21 Mar 2019 06:51
URI:	http://repository.um-palembang.ac.id/id/eprint/3694

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