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Jurnal

PENGARUH UKURAN PERUSAHAAN DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 6 No. 2 (2021) · pp. 88–98

DOI
10.33772/jpep.v6i2.19632
ISSN
2502-5171
Published
2021-08-30
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dan disclosure terhadap opini audit going concern. penelitian ini merupakan pendekatan kuantitatif karena data yang digunakan berbentuk angka-angka. Penentuan sampel yaitu menggunakan purposive sampling, sehingga sampel berjumlah 34 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan Software IBM SPSS 26.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial ukuran perusahaan dan disclosure masing – masing berpengaruh signifikan terhadap opini audit going concern. Dan secara simultan ukuran perusahaan dan disclosure bersama-sama berpengaruh signifikan terhadap opini audit going concern, yang dibuktikan dengan nilai chi square sebesar 13,737 dengan tingkat signifikan = 0,001 0,10, sehingga hipotesis diterima. Kata Kunci: Ukuran Perusahaan, Disclosure, Opini Audit Going Concern ABSTRACT This study aims to examine and analyze the effect of company size and KAP reputation on going concern audit opinion. This research is a quantitative approach because the data used are in the form of numbers. Determination of the sample is using purposive sampling, so the sample is 34 companies. The data analysis technique used is logistic regression analysis with help of IBM SPSS 26 Software.Based on the result of the study, it can be concluded that in a partially the company size and disclosure are significantly influence to the going concern audit opinion. And the company size and disclosure as same as significantly influence to the going concern audit opinion, that are proven with chi square of 13,737 with a significant value 0,001 0,10 then the hypothesis is accepted. Keywords: Company size, Disclosure, Going Concern Audit Opinion.

Collaboration network of the authors

40 authors · 106 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Politeknik Negeri Madiun
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Sulvariany TamburakaAffiliation unknown5
Andi Basru WawoAffiliation unknown3
Nitri MiroseaAffiliation unknown3
Arifuddin Mas'udAffiliation unknown3
Ika Maya SariAffiliation unknown3
Erwin HadisantosoAffiliation unknown3
Sitti NurnaluriAffiliation unknown3
Manat RahimAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Kiki Fatimah SaritaAffiliation unknown2
Nurwati NurwatiAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Mulyati AkibAffiliation unknown2
La Ode AntoAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Muh. SukranAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Arsad ArsadAffiliation unknown1
Riswan WirantoAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Asmawati AsmawatiUniversitas Halu Oleo1
Sunartin SunartinAffiliation unknown1
Irman BaduAffiliation unknown1
Lia HanifaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Dian Mayafaty RaufAffiliation unknown1
La Ode Bahana AdamAffiliation unknown1
La Ode Asfahyadin AlidinAffiliation unknown1
Sinarwaty S.Affiliation unknown1
Muh. IbrahimAffiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Ulfa RahmawatiPoliteknik Negeri Madiun1
Emillia NurdinAffiliation unknown1
Rani DestrianaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JPEP/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH UKURAN PERUSAHAAN DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia  Tahun 2015-2019)</dc:title>
	<dc:creator>Mariani, Mariani Ani</dc:creator>
	<dc:creator>Awaluddin, Ishak</dc:creator>
	<dc:creator>Husin, Husin</dc:creator>
	<dc:description xml:lang="en-US"> Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dan disclosure terhadap opini audit going concern. penelitian ini merupakan pendekatan kuantitatif karena data yang digunakan berbentuk angka-angka. Penentuan sampel yaitu menggunakan purposive sampling, sehingga sampel berjumlah 34 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan Software IBM SPSS 26.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial ukuran perusahaan dan disclosure masing – masing berpengaruh signifikan terhadap opini audit going concern. Dan secara simultan ukuran perusahaan dan disclosure bersama-sama berpengaruh signifikan terhadap opini audit going concern, yang dibuktikan dengan  nilai chi square sebesar 13,737  dengan tingkat signifikan = 0,001  0,10, sehingga hipotesis diterima. Kata Kunci : Ukuran Perusahaan, Disclosure, Opini Audit Going Concern  ABSTRACT This study aims to examine and analyze the effect of company size and KAP reputation on going concern audit opinion. This research is a quantitative approach because the data used are in the form of numbers. Determination of the sample is using purposive sampling, so the sample is 34 companies. The data analysis technique used is logistic regression analysis with help of IBM SPSS 26 Software.Based on the result of the study, it can be concluded that in a partially the company size and disclosure are significantly influence to the going concern audit opinion. And the company size and disclosure as same as significantly influence to the going concern audit opinion, that are proven with chi square of 13,737 with a significant value 0,001  0,10 then the hypothesis is accepted. Keywords: Company size, Disclosure, Going Concern Audit Opinion.</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2021-08-30</dc:date>
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	<dc:identifier>https://ojs.uho.ac.id/index.php/JPEP/article/view/19632</dc:identifier>
	<dc:identifier>10.33772/jpep.v6i2.19632</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); Vol 6, No 2 (2021): JURNAL PROGRES EKONOMI PEMBANGUNAN; 88-98</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpep.v6i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/19632/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JPEP (Jurnal Progres Ekonomi Pembangunan)</dc:rights>
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