PENGARUH FINANCIAL DISTRESS DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

Syifa Muthia Ainin, - (2022) PENGARUH FINANCIAL DISTRESS DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan debt default terhadap opini audit going concern. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah 77 perusahaan pada sektor perdagangan, jasa dan investasi tahun 2017-2020. Data yang digunakan adalah data sekunder. Teknik analisis yang digunakan adalah Analisis Regresi Logistik (Binary Ligistic Regression). Hasil penelitian menunjukkan bahwa financial distress yang diukur menggunakan model pengukuran Ohlson berpengaruh negatif signifikan terhadap opini audit going concern dan debt default berpengaruh positif signifikan terhadap opini audit going concern. Kata Kunci: Financial Distress, Debt Default, Opini Audit Going Concern. This study aims to determine the effect of financial distress and debt default on going concern audit opinion. The sampling method used is purposive sampling with a total of 77 companies in the trade, services and investment sectors in 2017-2020. The data used is secondary data. The analytical technique used is Binary Logistic Regression. The results showed that financial distress measured using the Ohlson measurement model had a significant negative effect on going-concern audit opinion and debt default had a significant positive effect on going-concern audit opinion. Keywords: Financial Distress, Debt Default, Going Concern Audit Opinion.

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: ID SINTA Dosen Pembimbing: Agus Widarsono : 5993330
Uncontrolled Keywords: Financial Distress, Debt Default, Going Concern Audit Opinion.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Syifa Muthia Ainin
Date Deposited: 08 Nov 2022 07:01
Last Modified: 08 Nov 2022 07:01
URI: http://repository.upi.edu/id/eprint/85758

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