Pengaruh Tax Aggressiveness, Salah Saji Material dan Prinsip Transparansi Terhadap Risiko Saham Syariah dan Opini Audit dengan Prinsip Going Concern sebagai Variabel Moderating pada Perusahaan yang Terindex Di JII70 Tahun 2021-2023. (The Effect of Tax Aggressiveness, Material Misstatement, and the Principle of Transparency on Sharia Stock Risk and Audit Opinion with the Going Concern Principle as a Moderating Variable in Companies Listed on the JII70 Index for the Years 2021-2023).

Anika, Refi Tri (2024) Pengaruh Tax Aggressiveness, Salah Saji Material dan Prinsip Transparansi Terhadap Risiko Saham Syariah dan Opini Audit dengan Prinsip Going Concern sebagai Variabel Moderating pada Perusahaan yang Terindex Di JII70 Tahun 2021-2023. (The Effect of Tax Aggressiveness, Material Misstatement, and the Principle of Transparency on Sharia Stock Risk and Audit Opinion with the Going Concern Principle as a Moderating Variable in Companies Listed on the JII70 Index for the Years 2021-2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tax aggressiveness, salah saji material dan prinsip transparansi terhadap risiko saham syariah dan opini audit dengan prinsip going concern sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan yang terdaftar dalam Jakarta Islamic Index 70 (JII70) periode tahun 2021-2023. Terdapat 29 perusahaan dengan 87 observasi sampel dalam penelitian ini. Teknik Partial Least Squares (PLS) yang merupakan salah satu teknik dari Structural Equation Modeling (SEM) digunakan untuk menganalisis dan menguji data dalam penelitian ini. Hasil penelitian membuktikan bahwa tax aggressiveness berpengaruh negatif tidak signifikan terhadap opini audit, salah saji material berpengaruh negatif tidak signifikan terhadap opini audit, prinsip transparansi berpengaruh positif dan signifikan terhadap opini audit, tax aggressiveness berpengaruh positif dan signifikan terhadap risiko saham syariah, salah saji material berpengaruh positif dan signifikan terhadap risiko saham syariah, prinsip transparansi berpengaruh negatif dan signifikan terhadap risiko saham syariah. Risiko saham syariah berpengaruh negative tidak signifikan terhadap opini audit dan risiko saham syariah berpengaruh positif tidak signifikan terhadap opini audit dengan prinsip going concern sebagai pemoderasi.

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