Opini Audit Going Concern: Pengaruh Faktor Auditor, Faktor Klien, dan Faktor Auditor-Klien

Wijaya, Shannon Neda and Widodo, Valencia Febriana (2024) Opini Audit Going Concern: Pengaruh Faktor Auditor, Faktor Klien, dan Faktor Auditor-Klien. Other thesis, Universitas Prasetiya Mulya.

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh dari variabel auditor size, liquidity, leverage, profitability, firm size, previous audit opinion, audit lag, dan auditor switching terhadap pengeluaran opini audit going concern. Sampel penelitian sebesar 420 sampel diperoleh dari 84 perusahaan publik manufaktur dan non-manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2022. Metode penelitian yang digunakan untuk mengelola data adalah regresi logistik melalui aplikasi STATA 17.0. Hasil penelitian mengindikasikan bahwa leverage, profitability, dan previous audit opinion memberikan pengaruh yang signifikan terhadap pengeluaran opini audit going concern. Sedangkan auditor size, liquidity, firm size, audit lag, dan auditor switching tidak berpengaruh terhadap pengeluaran opini audit going concern. Penelitian ini dilakukan untuk membuktikan model prediksi dari penelitian Carson, Fargher, Geiger, Lennox, Raghunandan, dan Willekens (2013) terkait faktor auditor, faktor klien, dan faktor auditor-klien yang dapat mempengaruhi pengeluaran opini audit going concern . Oleh karena itu, penelitian diharapkan dapat berkontribusi dalam pengambilan keputusan bagi beberapa pihak, seperti investor, kreditor, manajemen perusahaan, auditor, dan akademisi.

Item Type: Thesis (Other)
Uncontrolled Keywords: Audit Lag; Auditor Switching; Leverage; Likuiditas; Opini Audit Going Concern; Opini Audit Periode Sebelumnya; Profitabilitas; Ukuran Auditor; Ukuran Perusahaan
Subjects: H Social Sciences > HD Industries. Land use. Labor
Divisions: School of Business and Economics > S1 Accounting
Depositing User: Librarian 01 at Universitas Prasetiya Mulya
Date Deposited: 13 Feb 2026 03:24
Last Modified: 13 Feb 2026 03:24
URI: https://elib.prasetiyamulya.ac.id/id/eprint/549

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