DAMPAK FINANCIAL DISTRESS, AUDIT TENURE DAN DEBT DEFAULT: OPINI AUDIT GOING CONCERN

Larasati, Nadifa Vicri (2024) DAMPAK FINANCIAL DISTRESS, AUDIT TENURE DAN DEBT DEFAULT: OPINI AUDIT GOING CONCERN. Masters thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, audit tenure,
dan debt default terhadap opini audit going concern pada perusahaan sektor propertidan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022–2023.Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder darilaporan keuangan yang telah diaudit. Populasi penelitian terdiri dari 87 perusahaansektor properti dan real estate yang terdaftar secara berturut-turut di BEI selamaperiode 2022–2023. Teknik pengambilan sampel yang digunakan adalah purposivesampling, dengan kriteria perusahaan yang menyajikan laporan keuangan dalam matauang rupiah dan memiliki indikasi financial distress atau debt default pada periodetersebut. Analisis data dilakukan menggunakan software SPSS versi 26 dengan
metode analisis statistik deskriptif dan regresi logistik. Hasil penelitian menunjukkanbahwa financial distress memiliki pengaruh signifikan terhadap opini audit goingconcern, di mana tingkat financial distress yang lebih tinggi meningkatkan
kemungkinan pemberian opini tersebut. Audit tenure juga memiliki pengaruhsignifikan, menunjukkan bahwa hubungan jangka panjang antara auditor dan klienmeningkatkan akurasi opini audit. Selain itu, debt default terbukti memengaruhi opini
audit going concern, karena perusahaan yang gagal memenuhi kewajiban utangnya
cenderung menerima opini tersebut. Secara simultan, ketiga variabel tersebutmemberikan pengaruh signifikan terhadap opini audit going concern.

Kata Kunci: Financial distress, audit tenure, debt default, opini audit going concern.

This study aims to examine the influence of financial distress, audit tenure, and debt
default on the going concern audit opinion in property and real estate companies
listed on the Indonesia Stock Exchange (IDX) during 2022–2023. This quantitative
research utilizes secondary data from audited financial statements. The population of
the study consists of 87 property and real estate companies listed consecutively on the
IDX during the 2022–2023 period. The sampling technique used is purposive
sampling, with criteria for companies that report their financial statements in
Indonesian Rupiah and exhibit indications of financial distress or debt default during
the period. Data analysis was conducted using SPSS version 26 with descriptive
statistical analysis and logistic regression methods. The results of this study indicate
that financial distress significantly affects the going concern audit opinion, where
higher levels of financial distress increase the likelihood of receiving this opinion.
Audit tenure also significantly influences the audit opinion, suggesting that a longer
relationship between the auditor and the client improves the accuracy of the audit
opinion. Moreover, debt default has been proven to affect the going concern audit
opinion, as companies that fail to meet their debt obligations are more likely to receive
this opinion. In combination, these three variables have a significant impact on the
going concern audit opinion.

Keywords: Financial distress, audit tenure, debt default, going concern audit opinion.

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 May 2025 02:40
Last Modified:	15 May 2025 02:40
URI:	https://repository.untar.ac.id/id/eprint/46778

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