eprintid: 70296
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/02/96
datestamp: 2025-02-24 04:59:14
lastmod: 2025-02-24 04:59:14
status_changed: 2025-02-24 04:59:14
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Shirothul Hamidah, NIM.: 21108040075
title: PENGARUH OPINI AUDIT MODIFIKASI (MODIFIED AUDIT OPINION) TERHADAP KONTRAK UTANG
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Tingkat Suku Bunga, Struktur Jatuh Tempo Utang, Opini Audit Modifikasi, Opini Kelangsungan Usaha, KAP Big Ten
note: Dr. Prasoio, S.E., M.Si.
abstract: This study aims to obtain empirical evidence regarding the effect of modified audit opinion, business continuity opinion and big ten KAP on debt contracts (interest rates and debt maturity structures) in 41 manufacturing companies on the Indonesia Stock Exchange (2018-2022) with purposive sampling technique and panel data analysis using the random effect model method. The results showed that modified audit opinion had a significant positive effect on interest rates, while business continuity opinion had a significant negative effect on interest rates. KAP big ten has a significant positive effect on debt maturity structure, but has no effect on interest rates. Then, modified audit opinion and business continuity opinion have no effect on debt maturity structure. This study shows the importance of audit opinion and audit quality in financial decision making.
date: 2025-01-22
date_type: published
pages: 161
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Shirothul Hamidah, NIM.: 21108040075  (2025) PENGARUH OPINI AUDIT MODIFIKASI (MODIFIED AUDIT OPINION) TERHADAP KONTRAK UTANG.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/70296/1/21108040075_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/70296/2/21108040075_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf