Jannah, Umratul (2023) Pengaruh Audit Delay dan Opinion Shopping Terhadap Opini Audit Going Concern Pada Perbankan Syariah di Indonesia Periode 2017-2021. Undergraduate Thesis thesis, UIN RADEN FATAH PALEMBANG.
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Abstract
ABSTRAK Opini audit atas laporan keuangan digunakan sebagai pedoman dalam pengambilan keputusan bagi para pemakai laporan keuangan. Pihak pemakai laporan keuangan menginginkan adanya peringatan dari auditor apabila terjadi keraguan pada kelangsungan hidup perusahaan di masa mendatang. Maka, auditor memberikan opini audit going concern sebagai jawaban mengenai peringatan atas ketidakpastian kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk menguji pengaruh audit delay dan opinion shopping terhadap opini audit going concern. Penelitian ini merupakan jenis penelitian kuantitatif, data yang digunakan adalah data sekunder yang diperoleh dari website perusahaan. Sampel penelitian yang digunakan adalah perusahaan perbankan syariah yang terdaftar di Indonesia pada periode 2017-2021. Berdasarkan hasil purposive sampling, terdapat 28 perbankan syariah yang memenuhi kriteria sebagai sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik dengan menggunakan software SPSS versi 26. Hasil pengujian hipotesis ini menujukkan bahwa variabel audit delay berpengaruh terhadap opini audit going concern. Sedangkan variabel opinion shopping tidak berpengaruh terhadap opini audit going concern. Kata Kunci : opini audit going concern, audit delay, opinion shopping ABSTRACT Audit opinions on financial statements are used as guidelines in decision making for users of financial statements. Users of financial statements want a warning from the auditor if there is doubt about the company's future viability. Thus, the auditor provides a going concern audit opinion in response to warnings about the uncertainty of the company's survival. This study aims to examine the effect of audit delay and opinion shopping on going concern audit opinions. This research is a type of quantitative research, the data used is secondary data obtained from the company's website. The research sample used was Islamic banking companies registered in Indonesia in the 2017-2021 period. Based on the results of purposive sampling, there were 28 Islamic banks that met the criteria as a research sample. Hypothesis testing in this study used logistic regression analysis using SPSS software version 26. The results of testing this hypothesis show that the audit delay variable affects the going concern audit opinion. While the opinion shopping variable does not affect the audit opinion going concern. Keywords: opinion audit going concern, audit delay, opinion shopping
| Item Type: | Thesis (Undergraduate Thesis) |
|---|---|
| Uncontrolled Keywords: | Keywords: opinion audit going concern, audit delay, opinion shopping |
| Subjects: | Ekonomi dan Bisnis Islam > Perbankan Syariah |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > 61206 - Perbankan Syariah (S1) |
| Depositing User: | Umratul Jannah - |
| Date Deposited: | 21 Aug 2024 02:13 |
| Last Modified: | 21 Aug 2024 02:13 |
| URI: | http://repository.radenfatah.ac.id/id/eprint/40210 |
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