PENGARUH LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Tahun 2017-2021)

Permata, Fiesta Cindra (2023) PENGARUH LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Tahun 2017-2021). Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

viii
ABSTRAK
Seorang auditor akan memberikan opini setelah mengaudit laporan
keuangan secara independen. Opini auditor terkait kelangsungan hidup perusahaan
penting untuk diketahui. Auditor bertanggungjawab menjelaskan faktor perusahaan
menerima opini going concern. Penelitian dilakukan untuk menguji secara empiris
pengaruh leverage terhadap opini audit going concern. Tingkat leverage yang
tinggi dapat mengindikasikan masalah dalam keberlangsungan suatu usaha Rasio
leverage diproksikan dengan debt to assets ratio. Penelitian ini menggunakan
populasi pada perusahaan sektor infrastruktur, utilitas dan transportasi yang
terdaftar di Bursa Efek Indonesia selama tahun 2017-2021. Dengan teknik
purposive sampling didapatkan 275 sampel perusahaan sektor infrastruktur, utilitas
dan transportasi. Analisis data menggunakan pendekatan regresi logistik. Hasil
penelitian menunjukkan bahwa tingkat leverage bepengaruh signifikan terhadap
opini audit going concern.
Kata kunci: opini audit going concern, leverage, debt to asset ratio
ix
ABSTRACT
An auditor will give an opinion after auditing the financial statement
independently. It is important to know the auditor’s opinion regarding the going
concern of the company. An auditor is responsible to explaining the factor why the
company receives a going concern opinion. This study empirically examines
leverage’s effect on the acceptance of going concern audit opinions. A high level of
leverage can indicate problems in the continuity of a business. Leverage is proxied
by debt to assets ratio. This study population is infrastructure, utility and
transportation sector companies listed on the Indonesia Stock Exchange during
2017-2021. With purposive sampling, 275 samples of companies in the
infrastructure, utility and transportation sectors were obtained. Data analysis used
a logistic regression approach. The results of the study show that the leverage level
of companies has a significant effect on going concern audit opinion.
Keywords: going concern audit opinion, leverage, debt to asset ratio

Item Type: Thesis (Other)
Uncontrolled Keywords: going concern audit opinion, leverage, debt to asset ratio
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 13 Jun 2023 02:43
Last Modified: 13 Jun 2023 02:43
URI: http://eprints.upnyk.ac.id/id/eprint/35889

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