PENGARUH FINANCIAL SUSTAINABILITY, INVESTMENT DECISION, FINANCIAL DISTRESS DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI

Sholiqah, Suci Nurlayli Alimatu (2024) PENGARUH FINANCIAL SUSTAINABILITY, INVESTMENT DECISION, FINANCIAL DISTRESS DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial sustainability, investment decision, financial distress, audit tenure dan good corporate governance pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2019-2023. Dalam penelitian ini digunakan metode kuantitatif. Variabel yang digunakan dalam penelitian ini adalah financial sustainability (X1), investment decision (X2), financial distress (X3), audit tenure (X4), good corporate governance (Z) dan opini audit (Y). populasi penelitian ini ada 178 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan Partial Least Square (SmartPLS). Hasil penelitian menunjukkan bahwa financial sustainability berpengaruh negative dan tidak signifikan terhadap GCG, financial sustainability berpengaruh positif dan signifikan terhadap opini audit. Investment decision berpengaruh positif namun tidak signifikan terhadap GCG, investment decision berpengaruh positif namun tidak signifikan terhadap opini audit. Financial distress berpengaruh positif dan signifikan terhadap GCG, financial distress berpengaruh positif dan signifikan terhadap opini audit. Audit tenure berpengaruh positif dan signifikan terhadap GCG, audit tenure berpengaruh negative namun signifikan terhadap opini audit. GCG berpengaruh positif dan signifikan terhadap opini audit. Good corporate governance berpengaruh sebagai variabel mediasi bagi financial distress terhadap opini audit dan audit tenure terhadap opini audit. Good corporate governance tidak memiliki pengaruh sebagai variabel mediasi bagi financial sustainability terhadap opini audit dan investment decision terhadap opini audit.

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