Hidayah, Nur (2024) PENGARUH FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2022). Other thesis, STIE Bank BPD Jateng.
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Abstract
Abstract This research aims to determine the effect of financial distress on going concern audit opinion with profitability as a moderating variable. The data used in this research is secondary data obtained from annual reports. The population of this research is manufacturing companies listed on the Indonesian stock exchange with a total of 163 issuers from 2018-2022. The sampling method used purposive sampling technique to produce a research sample of 16 issuers. Data analysis method uses logistic regression and moderate regression analysis techniques. The research results show that financial distress has a positive and significant effect on going concern audit opinion. Then, profitability is able to reduce the influence of financial distress on going concern audit opinion. Future research can add criteria in selecting samples to companies with special notations so that it is possible to find more varied effects of financial distress. Keywords: Going concern audit opinion, financial distress, profitability
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress terhadap opini audit going concern dengan profitabilitas sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari annual report. Populasi penelitian ini adalah Perusahaan manufaktur yang terdaftar di bursa efek Indonesia dengan jumlah 163 emiten dari tahun 2018-2022. Metode penentuan sampel menggunakan Teknik purposive sampling hingga dihasilkan sampel penelitian sejumlah 16 emiten. Metode Analisa data menggunakan Teknik regresi logistik dan moderate regression analysis. Hasil penelitian menunjukkan bahwa financial distress berpengaruh secara positif dan signifikan terhadap opini audit going concern. Kemudian, profitabilitas mampu menurunkan pengaruh financial distress terhadap opini audit going concern. Penelitian selanjutnya dapat menambahkan kriteria dalam pemilihan sampel pada Perusahaan dengan notasi khusus sehingga memungkinkan ditemukannya pengaruh financial distress yang lebih bervariasi. |
| Uncontrolled Keywords: | Opini audit going concern, financial distress, profitabilitas |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 04 Sep 2024 01:55 |
| Last Modified: | 04 Sep 2024 01:55 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2080 |
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