Wibowo, Anisa Alifia (2021) PENGARUH MODIFIED AUDIT OPINION, GOING CONCERN AUDIT OPINION DAN KUALITAS AUDIT TERHADAP INVESTMENT CASH OUT FLOW (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2019). Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan dalam penelitian ini yaitu untuk menguji pengaruh Modified Audit Opinion, Going Concern Audit Opinion dan Kualitas Audit terhadap Investment Cash Out Flow pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Sasaranzyangqdijadikangobjek dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar padagBursarEfek Indonesia tahun 2016 hingga tahun 2019.wPurposive samplingximerupakanc metode yang digunakan untuk mengambil suatu sampel pada penelitian ini. Dimanaumetode tersebut mengambilzsuatu sampelmdidasarkan olehlkriteria atau pertimbanganrkhusus yang berfokus untuk tujuan pada penelitianfini. Jumlah perolehan sampel yang didapatkan pada penelitian ini sebanyak 530 data perusahaan. Teknik analisis data pada penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan hasil pengamatan dalam penelitian ini dapat ditarik suatu kesimpulan bahwa variabel Modified Audit Opinion memiliki pengaruh negatif terhadap Investment Cash Out Flow, variabel Going Concern Audit Opinion memiliki pengaruh negatif terhadap Investment Cash Out Flow serta variabel Kualitas Audit tidak memiliki pengaruh terhadapiInvestment Cash Out Flow. The purpose of this study is to examine the effect of Modified Audit Opinion, Going Concern Audit Opinion and Audit Quality on Investment Cash Flow in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2019. Thewtarget objected in thisqresearchwis a manufacturinghcompanyxlistedmonwthe IndonesiagStockvExchangekfrom 2016ctoc2019. Purposivewsampling iskawmethodgusedmto takezawsample injthismstudy. Where the method is taken awsamplemisybased on specific criteria or considerations that focus for the purposes of this research. The number ofusamples obtainedzinwthisnstudyqwas 530 company data. Data analysis techniques in research using multiple linear regression analysis. Based on the results of the observations in this study, it can be concluded that the Modified Audit Opinion variable has a negative effect on the Investment Cash Outflow, the Audit Opinion Existence variable has a negative effect on the Investment Cash Outflow and the Audit Quality variable does not have an effect on the Investment Cash Outflow.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2302 NIM.17.05.52.0015 |
| Uncontrolled Keywords: | ModifiedaAudituOpinion, GoingmConcernnAudityOpinion, KualitasbAudit, InvestmentrCashiOut Flow |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 08 Jun 2021 03:14 |
| Last Modified: | 08 Jun 2021 03:14 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7853 |
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