PENGARUH KEPATUHAN STANDAR AUDIT DAN GOING CONCERN TERHADAP OPINI AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Pada Perusahaan Consumer Non Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

Bestari, Farra Ayu (2024) PENGARUH KEPATUHAN STANDAR AUDIT DAN GOING CONCERN TERHADAP OPINI AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Pada Perusahaan Consumer Non Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). Masters thesis, Universitas Tarumanagara.

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Abstract

Riset ini mempunyai tujuan guna menyelidiki dampak kepatuhan terhadap standar audit dan kondisi going concern terhadap opini audit dalam industri Consumer Non Cyclical yang tercantum dalam BEI periode 2021-2023. Riset ini ialah riset kuantitatif melalui penggunaan data sekunder berlandaskan atas 327 perusahaan sebagai populasi. Teknik mengambil sampel dilaksanakan memakai purposive sampling berdasarkan kriteria khusus, menghasilkan 264 industri selaku sampel riset. Analisa data dilaksanakan memakai software SPSS versi 26 melalui teknik analisa statistik deskriptif serta regresi logistik. Hasil riset membuktikan jika variabel likuiditas serta solvabilitas memengaruhi positif serta signifikan terkait opini audit going concern, sementara variabel aktivitas tak memengaruhi opini audit going concern. Riset ini memberi wawasan penting yang berkaitan dengan sejumlah aspek yang memberi dampak opini audit going concern, khususnya dalam konteks industri Consumer Non Cyclical dalam Negara Indonesia. Kata Kunci: opini audit, going concern, likuiditas, solvabilitas, perusahaan consumer non cyclical The aim of this research is to examine the effects of following auditing standards and going concern criteria on audit views in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the years 2021–2023. 327 businesses' secondary data is used in this quantitative research. The research sample comprised 264 companies, and the sampling technique employed was purposive sampling based on certain criteria. The data was analyzed using logistic regression and descriptive statistical analysis methods in SPSS software version 26. The results demonstrate that liquidity and solvency factors have a positive and significant impact on the going concern audit opinion, whereas activity indicators have no effect. The factors influencing going concern audit opinions are clarified by this study, particularly in relation to Indonesian consumer non-cyclical enterprises. Keywords: audit opinion, going concern, liquidity, solvency and consumer non cyclical companies

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 07 May 2025 03:44
Last Modified: 07 May 2025 03:50
URI: http://repository.untar.ac.id/id/eprint/46629

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