| NIM | C1I019033 |
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| Namamhs | MUHAMMAD FIKRI HIDAYAT |
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| Judul Artikel | ANALYSIS THE EFFECT OF AUDIT LAG, FINANCIAL DISTRESS, AND DEBT DEFAULT ON GOING CONCERN OPINION (STUDY IN MANUFACTURING COMPANIES LISTED IN IDX DURING THE PERIODS OF 2020-2022).pdf |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh audit lag, financial distress, dan debt default terhadap penerimaan opini going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Menggunakan data sekunder yang diperoleh dari BEI atau website perusahaan, dengan jumlah populasi sebanyak 60 perusahaan dan periode penelitian dari tahun 2020-2022. Total data yang akan dianalisis sebanyak 180 data. Audit lag diukur dengan menghitung interval antara tanggal tutup buku perusahaan dengan publikasi laporan auditor independen, financial distress diukur dengan menggunakan Altman Z-Score dan debt default diukur dengan dummy 0 dan 1. Data diolah dengan menggunakan analisis regresi logistik. Analisis terdiri dari statistik deskriptif, uji kesesuaian model secara keseluruhan, uji kesesuaian model, uji koefisien determinasi, uji klasifikasi, dan uji wald. Hasil penelitian menemukan bahwa financial distress berpengaruh negatif signifikan terhadap penerimaan opini going concern, sedangkan audit lag dan debt default tidak berpengaruh terhadap penerimaan opini going concern. |
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| Abtrak (Bhs. Inggris) | This study aims to analyze the effect of audit lag, financial distress, and debt default on the going concern opinion acceptance among manufacturing companies that listed on Indonesia Stock Exchange (IDX). Using secondary data obtained from IDX or company website, with the population of 60 companies and the research period from 2020-2022. Total data to be analyze are 180. Audit lag measured by calculating the interval between the closing date of the company financial statement with the publication of an independent auditor's report, financial distress is measured by using Altman Z-Score and debt default measured by dummy 0 and 1. The data is processed using logistic regression analysis. The analysis consists of descriptive statistics, overall model fit test, goodness of fit test, coefficient of determination test, classification test, and wald test. The result found that financial distress has significantly negative impact on the going concern opinion acceptance, while audit lag and debt default have no effect on going concern opinion acceptance. |
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| Kata kunci | Audit Lag, Financial Distress, Debt Default, Opini Going Concern |
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| Pembimbing 1 | Rini Widianingsih |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2024 |
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| Jumlah Halaman | 15 |
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| Tgl. Entri | 2024-08-12 09:30:05.824766 |
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