PENGARUH DEBT DEFAULT, REPUTASI KAP, OPINION SHOPPING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

Girsang, Rifaldo Pardomuanta and Herawaty, Netty and Rahayu, Rahayu (2025) PENGARUH DEBT DEFAULT, REPUTASI KAP, OPINION SHOPPING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Jambi.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh debt default, reputasi KAP, opinion shopping, dan pertumbuhan perusahaan secara parsial dan simultan terhadap pemberian opini audit going concern. Penelitian ini dilakukan pada perusahaan sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang telah diaudit yang diperoleh dari situs resmi Bursa Efek Indonesia maupun situs resmi perusahaan. Teknik pemilihan sampel menggunakan purposive sampling yaitu berdasarkan kriteria yang telah ditentukan oleh peneliti sehingga didapat sampel sebanyak 56 perusahaan dengan 4 tahun pengamatan yang menghasilkan 224 jumlah keseluruhan data observasi. Teknik analisis data dalam penelitian ini menggunakan regresi data panel yang diolah dengan bantuan EViews 12. Hasil penelitian ini dapat disimpulkan bahwa debt default berpengaruh terhadap opini audit going concern; reputasi KAP berpengaruh terhadap opini audit going concern; opinion shopping tidak berpengaruh terhadap opini audit going concern; pertumbuhan perusahaan berpengaruh terhadap opini audit going concern; debt default, reputasi KAP, opinion shopping, dan pertumbuhan perusahaan berpengaruh terhadap opini audit going concern. Kata kunci: debt default, reputasi KAP, opinion shopping, pertumbuhan perusahaan, opini audit going concern The purpose of this study was to determine the effect of debt default, KAP reputation, opinion shopping, and company growth partially and simultaneously on going concern audit opinion. This research was conducted at food and beverage industry sector companies listed on the Indonesia Stock Exchange in 2020-2023. This type of research is quantitative research using secondary data in the form of audited financial reports obtained from the official website of the Indonesia Stock Exchange and the company's official website. The sample selection technique used purposive sampling, which is based on criteria determined by the researcher so that a sample of 56 companies was obtained with 4 years of observation which resulted in 224 total observation data. The data analysis technique in this study uses panel data regression which is processed with the help of EViews 12. The results of this study can be concluded that debt default affects going concern audit opinion; KAP reputation affects going concern audit opinion; opinion shopping has no effect on going concern audit opinion; company growth affects going concern audit opinion; debt default, KAP reputation, opinion shopping, and company growth affect going concern audit opinion. Keyword: debt default, KAP reputation, opinion shopping, company growth, going concern audit opinion

Type: Thesis (S1)
Uncontrolled Keywords: debt default, reputasi KAP, opinion shopping, pertumbuhan perusahaan, opini audit going concern
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: GIRSANG
Date Deposited: 04 Mar 2025 07:32
Last Modified: 04 Mar 2025 07:32
URI: https://repository.unja.ac.id/id/eprint/75817

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