Artikel Ilmiah : C1I018024 a.n. MOHAMMAD HAEKAL ME RIZKI
| NIM | C1I018024 |
|---|---|
| Namamhs | MOHAMMAD HAEKAL ME RIZKI |
| Judul Artikel | The Effects of Audit Quality, Audit Tenure, Company Growth, and Leverage on The Acceptance of Going Concern Audit Opinion (Study on Consumer Goods Non-Pharmacy Companies Listed on The Indonesia Stock Exchange Pre and During Covid - 19). |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, audit tenure, pertumbuhan perusahaan, dan leverage terhadap penerimaan opini audit going concern pada perusahaan barang konsumsi bukan farmasi yang terdaftar di Bursa Efek Indonesia pada sebelum pandemi dan saat pandemi. Pengumpulan data menggunakan data sekunder berupa laporan keuangan atau laporan tahunan perusahaan yang terdaftar di bursa efek indonesia dengan teknik pengambilan sampling secara purposive. Hipotesis dalam penelitian ini menyatakan kualitas audit, audit tenure, pertumbuhan perusahaan, dan leverage berpengaruh terhadap penerimaan opini audit going concern. Data yang diperoleh dianalisis menggunakan regresi logistik. Hasil dari penelitian ini menunjukkan bahwa tidak adanya pengaruh terhadap audit quality sebelum dan saat pandemi, tidak adanya pengaruh terhadap audit tenure sebelum dan saat pandemi, tidak adanya pengaruh terhadap company growth sebelum pandemi dan tidak adanya pengaruh terhadap leverage sebelum dan saat pandemi terhadap penerimaan opini audit going concern. Namun, pada variabel pertumbuhan perusahaan pada sebelum pandemi diketahui berpengaruh terhadap penerimaan opini audit going concern. |
| Abtrak (Bhs. Inggris) | This study aims to analyse the effect of audit quality, audit tenure, company growth, and leverage on the acceptance of going concern audit opinions on non-pharmaceutical consumer goods companies listed on the Indonesia Stock Exchange before the pandemic and during the pandemic. Data collection uses secondary data in the form of financial statements or annual reports of companies listed on the Indonesian stock exchange with purposive sampling technique. The hypothesis in this study states that audit quality, audit tenure, company growth, and leverage affect the acceptance of going concern audit opinions. The data obtained were analysed using logistic regression. The results of this study indicate that there is no effect on audit quality before and during pandemic, no effect on audit tenure before and during pandemic, no effect on company growth before pandemic and no effect on leverage before and during pandemic on the acceptance of going concern audit opinions. However, the company growth during pandemic variable is known to have an effect on the going concern audit opinion acceptance. |
| Kata kunci | Opini Audit Going Concern, Kualitas Audit, Audit Tenure, Pertumbuhan Perusahaan, dan Leverage |
| Pembimbing 1 | Dr. Wita Ramadhanti, S.E, Ak., MSA |
| Pembimbing 2 | Novita Puspasari, S.E, Ak., M.Sc. |
| Pembimbing 3 | |
| Tahun | 2022 |
| Jumlah Halaman | 25 |
| Tgl. Entri | 2022-05-20 21:07:57.681895 |