Pengaruh Reputasi KAP Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Industri Tekstil Dan Garment Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2016–2019

Delarosa, Maria Astrid (2021) Pengaruh Reputasi KAP Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Industri Tekstil Dan Garment Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2016–2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh reputasi KAP dan ukuran Perusahaan terhadap opini audit going concern. Analisis ini menggunakan variabel independent yaitu reputasi KAP dan ukuran perusahaan dengan variable dependennya opini audit going concern. Sampel dilakukan dengan metode purposive simple. Sampel pada penelitian ini adalah perusahaan industri tekstil dan garment yang terdaftar di Bursa Efek Indonesia pada tahun 2016–2019. Penelitian ini menggunakan Analisi Regresi Logistik. Hasil penelitian ini menunjukkan Reputasi KAP tidak berpengaruh terhadap opini audit going concern pada perusahaan industri tekstil dan garment yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016–2019. Ukuran perusahaan berpengaruh signifikan dan positif terhadap opini audit going concern pada perusahaan industri tekstil dan garment yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016–2019./This study aims to determine the effect reputation of KAP and company size on going concern audit opinion. This analysis uses independent variables, namely KAP reputation and company size with the dependent variable going concern audit opinion. Sampling was done by purposive simple method. The samples in this study are textile and garment industry companies listed on the Indonesia Stock Exchange in 2016–2019. This study uses Logistic Regression Analysis. The results of this study indicate that the reputation of KAP has no effect on going concern audit opinion on textile and garment industry companies listed on the Indonesia Stock Exchange (BEI) in 2016–2019. Company size has a significant and positive effect on going concern audit opinion on textile industry companies and garment listed on the Indonesia Stock Exchange (IDX) in 2016–2019.

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