Lasdin, Merciana Selvi (2023) Pengaruh Kepatuhan SAK, Salah Saji Material, Reputasi KAP Terhadap Financial Distress dan Opini Audit Pada Perusahaan Manufaktur Yang Terdapat di Bursa Efek Indonesia Tahun 2019-2021. (The Influence of SA Compliance, Material Misstatement, Cap Reputation on Financial Distress and Audit Opinions in Manufacturing Companies on the Indonesian Stock Exchange in 2019-2021). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to determine the effect of IFR Compliance, Material Misstatement of KAP Reputation on Financial Distress and Audit Opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. There were 24 companies with 72 samples in this study. This research data analysis and hypothesis testing technique uses Partial least square application analysis with Outer Model and Inner Model tests. The results of this study prove that SAK Compliance has a positive and significant effect on Audit Opinion, Material misstatement has a positive and significant effect on Audit Opinion, KAP Reputation does not have a significant effect on Audit Opinion, SAK Compliance does not have a significant effect on Financial Distress, Material Misstatement does not have a significant effect on Financial Distress, KAP Reputation has a positive and significant effect on Financial Distress and Financial Distress does not have a significant effect on the Audit Opinion. Keywords: Auditor, Audit Opinion, Financial Distress, IFR Compliance, Material Misstatement, Public Accounting Reputation.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Auditor, Audit Opinion, Financial Distress, IFR Compliance, Material Misstatement, Public Accounting Reputation. |
Subjects: | H Social Sciences > HC Economic History and Conditions |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1221900026 Merciana Selvi Lasdin |
Date Deposited: | 25 Oct 2023 02:36 |
Last Modified: | 25 Oct 2023 02:36 |
URI: | http://repository.untag-sby.ac.id/id/eprint/26469 |
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