Taufiq, Zahra Febriana (2025) PENGARUH REPUTASI KAP, AUDIT TENURE, FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN MELALUI PENGUNGKAPAN KEPATUHAN SAK DENGAN GCG SEBAGAI PEMODERASI PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi opini audit going concern pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan causal explanatory. Sampel diperoleh melalui teknik sampling jenuh dan menghasilkan 10 perusahaan sebagai objek penelitian. Data penelitian berasal dari laporan keuangan tahunan yang telah diaudit. Analisis data dilakukan menggunakan metode Partial Least Square versi 3, meliputi pengujian outer model, inner model, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa reputasi KAP, audit tenure, dan financial distress tidak berpengaruh langsung terhadap opini audit going concern. Namun, kepatuhan SAK berpengaruh positif terhadap opini audit going concern. Selain itu, financial distress terbukti berpengaruh terhadap opini audit going concern melalui kepatuhan SAK, sedangkan reputasi KAP dan audit tenure tidak menunjukkan pengaruh melalui kepatuhan SAK. GCG terbukti memperkuat pengaruh kepatuhan SAK terhadap opini audit going concern.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Audit, KAP Reputation, Audit Tenure, Financial Distress, SAK Compliance, Good Corporate Governance, Going Concern Audit Opinion |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200197 Zahra Febriana Taufiq |
| Date Deposited: | 02 Jul 2026 05:11 |
| Last Modified: | 02 Jul 2026 05:11 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44850 |
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