Maula Tundiati Istiqomah, - and R. Nelly Nur Apandi, - and Agus Widarsono, - (2025) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KERAGUAN ATAS ASUMSI KELANGSUNGAN USAHA BERDASARKAN STANDAR AUDIT 570 (REVISI 2021) : Studi pada Perusahaan di Berbagai Sektor di Bursa Efek Indonesia Berdasarkan Pengumuman Potensi Delisting Perusahaan Periode 2021-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keraguan atas asumsi kelangsungan usaha ditinjau dari Standar Audit 570 (Revisi 2021). Faktor-faktor ini meliputi faktor keuangan, operasi, dan lain-lain. Faktor keuangan diwakili oleh variabel pendapatan dan utang. Faktor operasi diwakili oleh variabel persaingan pasar dan faktor lain-lain diwakili oleh litigasi. Objek penelitian ini adalah perusahaan di berbagai sektor di Bursa Efek Indonesia berdasarkan pengumuman delisting perusahaan tercatat periode 2021-2023. Keraguan atas asumsi kelangsungan usaha diproksikan dengan ada atau tidaknya keraguan terhadap kelangsungan usaha perusahaan, pendapatan diproksikan dengan status pendapatan bersih, utang diproksikan dengan debt default, persaingan pasar diproksikan dengan inventory turnover, litigasi diproksikan dengan ln settlement. Metode penelitian yang dipakai adalah analisis regresi logistik. Hasil dari penelitian ini menunjukkan bahwa 1) Pendapatan berpengaruh terhadap keraguan atas asumsi kelangsungan usaha; 2) Utang berpengaruh terhadap keraguan atas asumsi kelangsungan usaha; 3) Persaingan pasar tidak berpengaruh terhadap keraguan atas asumsi kelangsungan usaha; dan 4) Litigasi berpengaruh terhadap keraguan atas asumsi kelangsungan usaha. This study aims to analyze the factors that influence doubt about going concern assumption as reviewed in International Standard on Auditing 570 (Revised 2021). These factors include financial, operational, and other factors. Financial factors are represented by the variables of revenue and debt. Operational factors are represented by the variable of market competition, and other factors are represented by litigation. The research subjects are companies in various sectors listed on the Indonesia Stock Exchange based on the delisting announcements of listed companies for the period 2021-2023. Doubts about the going concern assumption are proxied by the presence or absence of doubts about the company's going concern, revenue is proxied by net income status, debt is proxied by debt default, market competition is proxied by inventory turnover, and litigation is proxied by ln settlement. The research method used is logistic regression analysis. The results of this study indicate that 1) revenue affects uncertainty regarding the going concern assumption; 2) debt affects uncertainty regarding the going concern assumption; 3) market competition does not affect uncertainty regarding the going concern assumption; and 4) litigation affects uncertainty regarding the going concern assumption.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=id&user=NbNsCzcAAAAJ ID SINTA DOSEN PEMBIMBING: R. Nelly Nur Apandi: 0015118005 Agus Widarsono: 0027087704 |
| Uncontrolled Keywords: | Keraguan Atas Asumsi Kelangsungan Usaha, Standar Audit 570 (Revisi 2021), Faktor Keuangan, Faktor Operasi, Faktor Lain-lain Uncertainty Regarding Going Concern Assumption, ISA 570 (Revised 2021), Financial Factors, Operational Factor, Other Factor |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Maula Tundiati Istiqomah |
| Date Deposited: | 12 Aug 2025 02:11 |
| Last Modified: | 12 Aug 2025 02:11 |
| URI: | http://repository.upi.edu/id/eprint/135414 |
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