ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)
Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh profitabilitas, likuiditas, leverage dan prediksi kebangkrutan terhadap pemberian opini audit going concern pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Metode pengambilan sampel dengan purposive samplin...
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2021-08-30.
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| Summary: | Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh profitabilitas, likuiditas, leverage dan prediksi kebangkrutan terhadap pemberian opini audit going concern pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Metode pengambilan sampel dengan purposive sampling sehingga didapat jumlah sampel yang sesuai dengan kriteria sebnayak 123. Dalam penelitian ini, metode analisis data menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan variabel likuiditas berpengaruh terhadap pemberian opini audit going concern, Sedangkan variabel profitabilitas, leverage dan prediksi kebangkrutan tidak berpengaruh terhadap pemberian opini audit going concern. Kata Kunci: profitabilitas, likuiditas, leverage, prediksi kebangkrutan dan opini audit going concern This study aims to analyze and to determine the effect of profitability, liquidity, leverage, and bankruptcy prediction on the going concern audit opinion on companies listed on the Indonesia Stock Exchange period 2018- 2020. Determination of the sample using purposive sampling so that leaves 123 manufacturing companies that fit the criteria. In this research, the data analysis method used is the logistic regression analysis method. The results of this study indicate that liquidity significantly influence the acceptance of going concern audit opinion. While the variable profitability, leverage, and bankruptcy prediction does not affect the going concern audit opinion. Keywords: profitability, liquidity, leverage, bankrupt prediction and going concern audit opinion. |
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| Item Description: | http://repository.upi.edu/67975/6/S_PEA_1703605_Title.pdf http://repository.upi.edu/67975/1/S_PEA_1703605_Chapter1.pdf http://repository.upi.edu/67975/3/S_PEA_1703605_Chapter2.pdf http://repository.upi.edu/67975/2/S_PEA_1703605_Chapter3.pdf http://repository.upi.edu/67975/4/S_PEA_1703605_Chapter4.pdf http://repository.upi.edu/67975/5/S_PEA_1703605_Chapter5.pdf http://repository.upi.edu/67975/7/S_PEA_1703605_Appendix.pdf |