PENGARUH KUALITAS AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUBSEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

Arifin, Teniya Andani (2023) PENGARUH KUALITAS AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUBSEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK Teniya Andani Arifin. Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Subsektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 (Dibawah Bimbingan Ibu Rusmida Jun Harapan H., SE, M.Si Dan Bapak Ahmad Syukri, SE, M.Si). Tujuan penelitian ini untuk mengetahui pengaruh secara simultan kualitas audit, pertumbuhan perusahaan proksi net profit margin terhadap opini audit going concern pada perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di BEI periode 2019-2021, dan mengetahui pengaruh kualitas audit terhadap opini audit going concern, serta pertumbuhan perusahaan proksi net profit margin terhadap opini audit going concern pada perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di BEI periode 2019-2021. Metode pengambilan sampel yang disesuikan adalah purposive sampling dan analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa 1) secara simultan kualitas audit dan pertumbuhan perusahaan berpengaruh signifikan terhadap opini audit dengan nilai fhitung 15.301 > ftabel 3.24 dan nilai Signifikansi 0.000 < 0.05, 2) secara parsial kualitas audit berpengaruh signifikan terhadap opini audit dengan nilai thitung 3.731 > ttabel 2.02269 dan nilai signifikansi 0.001 < 0.05, 3) secara parsial pertumbuhan perusahaan proksi net profit margin berpengaruh terhadap opini audit dengan nilai thitung 3.523 < ttabel 2.02269 dan nilai signifikansi 0.001 > 0.05. Kata Kunci : Kualitas Audit, Pertumbuhan Perusahaan, Opini Audit Going Concern Abstract Teniya Andani Arifin, The Influence of Audit Quality and Company Growth on Going Concern Audit Opinion in Automotive and Components Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period. (Under the Guidance of Mrs. Rusmida Jun Hutabarat,.SE.M.Si and Mr. Ahmad Syukri, SE, M.Si). The purpose of this study was to determine the simultaneous effect of audit quality, the growth of net profit margin proxy companies on going concern audit opinions in automotive and component manufacturing companies listed on the IDX for the 2019-2021 period, and to determine the effect of audit quality on going concern audit opinions, as well as company growth as a proxy for net profit margin on going concern audit opinions in automotive and component manufacturing companies listed on the IDX for the 2019-2021 period. The adjusted sampling method was purposive sampling and multiple linear regression data analysis. The results show that 1) simultaneously audit quality and company growth have a significant effect on audit opinion with a value of fcount 15.301 > ftable 3.24 and a Significance value of 0.000 <0.05, 2) partially audit quality has a significant effect on audit opinion with a tcount of 3.731 > ttable 2.02269 and a significance value of 0.001 <0.05, 3) partially the company's growth as a proxy for net profit margin has an effect on audit opinion with a tcount of 3.523 <ttable of 2.02269 and a significance value of 0.001> 0.05. Keywords: Audit Quality, Company Growth, Going Concern Audit Opi

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Depositing User:	Ms Teniya Andani Arifin
Date Deposited:	27 Sep 2023 03:39
Last Modified:	27 Sep 2023 03:40
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/7147

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