Analisis pengaruh audit tenure, financial distress dan likuiditas terhadap going concern audit report pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2019

DWI NOVIYANTI PUTERI. Analysis of the Effect of Audit Tenure, Financial Distress and
Liquidity on Going Concern Audit Report on Property and Real Estate Companies Listed on
the Indonesia Stock Exchange 2015-2019. Under the guidance of Amrizal, SE., MM., P. hD.
This study aims to analyze the effect partially and simultaneously Audit Tenure, Financial
Distress, and Liquidity on Going Concern Audit Report. This type of research is quantitative
research. The population of this research is Property and Real Estate companies in 2015-
2019. The sampling technique used purposive sampling with SPSS 22 software. The total
population was 68 Property and Real Estate companies listed on the Indonesia Stock
Exchange (BEI) in 2015-2019, so that the analyzed research data amounted to 30 financial
reports. The data analysis technique used is logistic regression. From the logistic regression,
it is known that the sig. Audit tenure 0.961 > 0.05 means that the audit tenure does not have
a significant effect on the Going Concern Audit Report. Financial Distress has a significant
effect on Going Concern Audit Report, it is proven that the sig value 0.019 < 0.05. Liquidity
does not significantly influence the Going Concern Audit Report, it is proven that the sig
value 0.913 > 0.05. Audit Tenure, Financial Distress and Liquidity simultaneously affect the
Going Concern Audit Report, proven to be a sig. 0.001 < 0.05.
Keywords: Audit Tenure, Financial Distress, Liquidity, Going Concern Audit Report

DWI NOVIYANTI PUTERI. Analisis Pengaruh Audit Tenure, Financial Distress dan
Likuiditas Terhadap Going Concern Audit Report Pada Perusahaan Property dan Real Estate
yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019. Dibawah bimbingan Amrizal,
SE., MM., P. hD.
Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial dan simultan Audit
Tenure, Financial Distress, dan Likuiditas terhadap Going Concern Audit Report. Jenis
penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah perusahaan
Property dan Real Estate tahun 2015-2019. Teknik pengambilan sampel menggunakan
purposive sampling dengan software SPSS 22. Jumlah populasi sebanyak 68 perusahaan
Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019,
sehingga data penelitian yang dianalisis berjumlah 30 laporan keuangan. Teknik analisis
data yang digunakan adalah regresi logistik. Dari hasil regresi logistik diketahui nilai sig.
Audit Tenure 0,961 > 0,05 dapat diartikan jika audit tenure tidak berpengaruh secara
signifikan terhadap Going Concern Audit Report. Financial Distress berpengaruh secara
signifikan terhadap Going Concern Audit Report, terbukti nilai sig. 0,019 < 0,05. Likuiditas
tidak berpengaruh secara signifikan terhadap Going Concern Audit Report, terbukti nilai sig.
0,913 > 0,05. Audit Tenure, Financial Distress dan Likuiditas secara simultan berpengaruh
terhadap Going Concern Audit Report terbukti nilai sig. 0,001 < 0,05.
Kata Kunci: Audit Tenure, Financial Distress, Likuiditas, Going Concern Audit Report