PENGARUH LEVERAGE RETURN ON ASSET DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016- 2018)and THE EFFECT OF LEVERAGE RETURN ON ASSETS AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINIONS (CASE STUDY IN SUB-TRANSPORTATION MANUFACTURING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2016-2018)

Akbar Fahdi Diva, Diva and Krishna, Kamil (2021) PENGARUH LEVERAGE RETURN ON ASSET DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016- 2018)and THE EFFECT OF LEVERAGE RETURN ON ASSETS AND FINANCIAL DISTRESS ON GOING CONCERN AUDIT OPINIONS (CASE STUDY IN SUB-TRANSPORTATION MANUFACTURING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2016-2018). PENGARUH LEVERAGE RETURN ON ASSET DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016- 2018)and THE EFFECT OF LEVERAGE RETURN ON ASSETS. (Unpublished)

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Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh leverage, return on asset dan financial distress terhadap opini audit going concern pada perusahaan manufaktur sub sektor transportasi yang terdaftar di bursa efek indonesia. Variabel independen dalam penelitian ini adalah leverage, return on asset dan financial distress. Variabel dependen adalah opini audit going concern Penelitian ini menggunakan jenis penelitian kualitas pendekatan kuantitatif, yang diukur dengan menggunakan metode analisis data yang digunakan adalah regresi logistik dengan E-views yang menggunakan tingkat signifikasi 0,05 . Populasi penelitian ini meliputi semua perusahaan manufaktur sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data populasi penelitian sebanyak 35 perusahaan dan diperoleh sampel sebanyak 11 perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis dengan menggunakan uji parsial (uji-t) dan uji simultan (uji-f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji-t) (1) leverage negatif tidak berpengaruh signifikan terhadap opini audit going concern. (2) Return On Asset berpengaruh positif signifikan terhadap opini audit going concern. (3) Financial Distress berpengaruh positif signifikan terhadap opini audit going concern. Kata Kunci: Going Concern Audit Opinion, Leverage, Return On Asset and Financial Distress Abstract - This study aims to examine the effect of leverage, return on assets and financial distress on going concern audit opinion on transportation sub-sector manufacturing companies listed on the Indonesian stock exchange. The independent variables in this study are leverage, return on assets and financial distress. The dependent variable is a going concern audit opinion This study uses a quality research type with a quantitative approach, which is measured by using the data analysis method used is logistic regression with E-views using a significance level of 0.05. The population of this study includes all transportation sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2018. The sampling technique used was purposive sampling. The study population data were 35 companies and obtained a sample of 11 companies. The data used in this study are secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using partial test (t-test) and simultaneous test (f- test). The test results prove that the results of data analysis using the partial test (t-test) (1) negative leverage has no significant effect on going concern audit opinion. (2) Return on assets has a significant positive effect on going concern audit opinion. (3) Financial Distress has a significant positive effect on going concern audit opinion. Keywords: Going Concern Audit Opinion, Leverage, Return On Assets and Financial Distress

Item Type: Article
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDKrishna Kamil, KrishnaUNSPECIFIEDkrishnakamil@gmail.com, krishna_kamil@stei.ac.id
Uncontrolled Keywords: Going Concern Audit Opinion, Leverage, Return On Asset and Financial Distress Going Concern Audit Opinion, Leverage, Return On Assets and Financial Distress
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 251 not found.
Date Deposited: 07 Jan 2021 08:53
Last Modified: 07 Jan 2021 08:53
URI: http://repository.stei.ac.id/id/eprint/2943

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