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: https://repotest.untar.ac.id/id/eprint/46629

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