PENGARUH KELANGSUNGAN USAHA (GOING CONCERN), DEBT DEFAULT (KEGAGALAN MEMBAYAR UTANG), DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019

Fattiyah Rizki, Utami (2021) PENGARUH KELANGSUNGAN USAHA (GOING CONCERN), DEBT DEFAULT (KEGAGALAN MEMBAYAR UTANG), DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kelangsungan usaha, debt default, dan profitabilitas terhadap penerimaan opini audit Going Concern. Kelangsungan usaha diproksi oleh NPM, debt default diproksi oleh DER, profitabilitas diproksi oleh ROA dan penerimaan opini audit Going Concern yang menggunakan variabel dummy. Metode penelitian yang di gunakan yaitu metode kuantitatif. Jenis data kuantitatif berupa data sekunder yang diperoleh dengan mengakses website www.idx.co.id . Sampel ditentukan dengan metode purposive sampling dengan jumlah populasi sebesar 171 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan sampel penelitian sebanyak 49 perusahaan. Hasil penelitian membuktikan bahwa :1) Kelangsungan usaha yang diproksi oleh NPM berpengaruh terhadap penerimaan opini audit Going Concern, 2) Debt default yang diproksi oleh DER berpengaruh terhadap penerimaan opini audit Going Concern, 3) Profitabilitas yang diproksi oleh ROA berpengaruh terhadap penerimaan opini audit Going Concern, 4) Kelangsungan usaha, debt default dan profitabilitas berpengaruh terhadap penerimaan opini audit Going Concern. This study aims to determine the effect of Going Concern, debt default, and profitability on Going Concern audit opinion acceptance. Going Concern is proxied by NPM, debt default is proxied by DER, profitability is proxied by ROA and acceptance of Going Concern audit opinion using a dummy variable. The research method used is the quantitative method. Types of quantitative data in the form of secondary data obtained by accessing the website www.idx.co.id. The sample was determined by purposive sampling method with a population of 171 manufacturing companies listed on the Indonesia Stock Exchange and a research sample of 49 companies. The results of the study prove that: 1) Business continuity proxied by NPM affects the acceptance of going-concern audit opinion, 2) Debt default proxied by DER affects the acceptance of Going Concern audit opinion, 3) Profitability proxied by ROA affects the acceptance of going-concern audit opinion. concern, 4) Going Concern, debt default and profitability affect the acceptance of Going Concern audit opinion.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Apry Linda, Diana 0303047501 Aprylindadiana@gmail.com
Uncontrolled Keywords:	Kelangsungan Usaha, Debt default, Profitabilitas, Opini Audit Going Concern
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Mrs Fattiyah Rizki Utami
Date Deposited:	16 Sep 2021 16:20
Last Modified:	16 Sep 2021 16:20
URI:	http://repository.stei.ac.id/id/eprint/5116

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