{"data":{"id":3872,"url":"https:\/\/repo.xbbh.net\/items\/3872","status":"published","type":"thesis","title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN \nOPINI AUDIT GOING CONCERN\n(Studi Kasus Pada Perusahaan Sub Sektor Tekstil & Garment Yang Terdaftar \ndi Bursa Efek Indonesia (BEI) Periode 2019-2021)","title_alt":null,"abstract":"ABSTRAK\n\u201cAnalisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit \nGoing Concern\u201d\n(Studi Kasus Pada Perusahaan Sub Sektor Tekstil & Garment Yang Terdaftar \ndi Bursa Efek Indonesia (BEI) Periode 2019-2021)\nPenelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang \nmempengaruhi penerimaan opini audit going concern, yakni: ukuran perusahaan, \nkondisi keuangan perusahaan, debt to total assets dan debt to equity ratio. \nPenelitian ini menggunakan sampel sebanyak 19 Perusahaan pada perusahaan Sub \nSektor Tekstil & Garment Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode \n2019-2021. Data yang digunakan adalah Data Sekunder. Teknik analisis data yang \ndigunakan adalah regresi logistik pada software IBM SPSS Statistics versi 26. Hasil \npenelitian menunjukkan bahwa variabel kondisi keuangan perusahaan dan debt to \ntotal assets berpengaruh secara signifikan terhadap penerimaan opini audit going \nconcern. Sedangkan variabel ukuran perusahaan dan debt to equity ratio tidak \nberpengaruh secara signifikan terhadap penerimaan opini audit going concern.\nKata Kunci:\nOpini Audit Going Concern, Ukuran Perusahaan, Kondisi Keuangan \nPerusahaan, Debt to Total Assets, Debt to Equity Ratio.","abstract_alt":null,"creators":[{"role":"author","family_name":"VERONIKA","given_name":"AGNES","orcid":null,"national_id":"1112191112"},{"role":"advisor","family_name":"Suryo","given_name":"Medianto","orcid":null,"national_id":"0428028104"}],"year":2023,"date_issued":"2023-04-20","publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Opini Audit Going Concern","Ukuran Perusahaan","Kondisi Keuangan \nPerusahaan","Debt to Total Assets","Debt to Equity Ratio."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"VERONIKA, AGNES (2023) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN \nOPINI AUDIT GOING CONCERN\n(Studi Kasus Pada Perusahaan Sub Sektor Tekstil & Garment Yang Terdaftar \ndi Bursa Efek Indonesia (BEI) Periode 2019-2021). UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":142039,"sha256":"93dbd7b5b8706fc53b8bd7cfc541604c7d97e7900f135a1aede7bc1e64d08f80","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14351\/COVER.pdf"},{"name":"LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":416694,"sha256":"d7815b895dc35de71abd5ca8e389c1da1b769203be57a9fd2d24c0be1bd6a2fc","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14352\/LEMBAR_PENGESAHAN.pdf"},{"name":"LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":516708,"sha256":"dbf903191022f558464551300dcd7d9e6d1073a435557e8a09714f9c7f547083","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14353\/LEMBAR_PERNYATAAN.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":295480,"sha256":"2fceb895247fcda1770019fd8e1aeeae44899a927013ded10d48f4517be70e05","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14354\/ABSTRAK.pdf"},{"name":"BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":452554,"sha256":"9480ba49461e2e3edf5d9561631402d5a638fd9ba523855f04a118b9261b8c8b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14355\/BAB_I.pdf"},{"name":"SKRIPSI_AGNES_VERONIKA.pdf","section":null,"mime_type":"application\/pdf","size":2198888,"sha256":"0d1c6d1826cf99d544601d3b74d3420312f77a08592ec99f06b531db76818deb","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14356\/SKRIPSI_AGNES_VERONIKA.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":270167,"sha256":"3a84fb0cf96460a090d5fef2cbd06e52848c1ff8d08176adb9545dd0073fc444","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3872\/files\/14357\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2024-07-04T06:36:07+00:00","updated_at":"2026-10-31T07:26:15+00:00"}}