PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

Dwi Ratnasari, Erlin (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Profitabilitas terhadap Opini Audit Going Concern, (2) Pengaruh Likuiditas terhadap terhadap Opini Audit Going Concern, (3) Pengaruh Ukuran Perusahaan terhadap terhadap Opini Audit Going Concern, (4) Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Opini Audit Going Concern pada perusahaan manufaktur. Jenis penelitian ini adalah penelitian kausal komparatif. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia padatahun 2016-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Sampel berjumlah 29 perusahaan dari 169 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019, sehingga data penelitian yang dianalisis berjumlah 116. Teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik. Berdasarkan hasil penelitian ini menunjukkan bahwa (1) Profitabilitas berpengaruh dan signifikan terhadap Opini Audit Going Concern, hal ini ditunjukkan dengan nilai koefisien regresi sebesar -10,142 dengan nilai signifikansi sebesar 0,000. Tingkat signifikansi pada variabel ini signifikansi pada 0,05 (0,000< 0,05). (2) Likuiditas tidak berpengaruh dan signifikan terhadap Opini Audit Going Concern, hal ini ditunjukkan dengan nilai koefisien regresi sebesar -0,589 dengan nilai signifikansi sebesar 0,008. Tingkat signifikansi pada variabel ini signifikansi pada 0,05 (0,008< 0,05) (3) Ukuran Perusahaan berpengaruh dan signifikan terhadap Opini Audit Going Concern, hal ini ditunjukkan dengan nilai koefisien regresi sebesar --0,424 dengan nilai signifikansi sebesar 0,036. Tingkat signifikansi pada variabel ini signifikansi pada 0,05 (0,036< 0,05) (4) Profitabilitas, Likuiditas, dan Ukuran Perusahaan berpengaruh terhadap Opini Audit Going Concern. Kata Kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan, Going Concern. ABSTRAK The purpose of this research was to determine: (1) The Effect of Profitability on the Going Concern Audit Opinion, (2) The Effect of Liquidity on the Going Concern Audit Opinion, (3) The Effect of Company Size on the Going Concern Audit Opinion, (4) The Effect of Profitability, Liquidity, and Company Size on Going Concern Audit Opinions in manufacturing companies. This type of research is comparative causal research. The population in this study are companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling technique. The sample consisted of 29 companies from 169 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019, so that the analyzed research data amounted to 116. The data analysis techniques used were descriptive statistics and logistic regression. Based on the results of this study indicate that (1) Profitability has a significant and significant effect on Going Concern Audit Opinion, this is indicated by the regression coefficient value of -10,142 with a significance value of 0,000. The level of significance in this variable is significant at 0.05 (0.000 <0.05). (2) Liquidity has no and significant effect on the Going Concern Audit Opinion, this is indicated by the regression coefficient value of -0.589 with a significance value of 0.008. The level of significance in this variable is significant at 0.05 (0.008 <0.05) (3) Company size has a significant and significant effect on Going Concern Audit Opinions, this is indicated by the regression coefficient value of -0.424 with a significance value of 0.036. The level of significance in this variable is significant at 0.05 (0.036 <0.05) (4) Profitability, Liquidity, and Company Size affect the Going Concern Audit Opinion. Kata Kunci : Profitability, Liquidity, Company Size, Going Concern

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWindratno, WindratnoUNSPECIFIEDwindratnowidyokartono@gmail.com
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 460 not found.
Date Deposited: 09 Nov 2020 03:41
Last Modified: 09 Nov 2020 03:41
URI: http://repository.stei.ac.id/id/eprint/1529

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