PENGARUH LIKUIDITAS, PROFITABILITAS, DEBT DEFAULT, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Dalam Periode 2017-2020)

SUNARSIH, DEWI (2021) PENGARUH LIKUIDITAS, PROFITABILITAS, DEBT DEFAULT, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Dalam Periode 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris atas pengaruh likuiditas, profitabilitas, debt default dan disclosure terhadap opini audit going concern pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) berdasarkan hasil uji yang telah dilakukan peneliti. Penelitian ini menggunakan strategi penelitian asosiatif dengan tipe kausalitas pendekatan kuantitatif dan metoda analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan sektor pertambangan sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t. Berdasarkan hasil analisis regresi logistik data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa secara parsial Likuiditas berpengaruh positif terhadap Opini Audit Going Concern, Profitabilitas berpengaruh negatif terhadap Opini Audit Going Concern, sedangkan Debt Default dan Disclosure tidak berpengaruh terhadap Opini Audit Going Concern. Kata Kunci : Likuiditas, Profitabilitas, Debt Default, Disclosure, Opini Audit Going Concern ABSTRACT This study aims to provide empirical evidence on the effect of liquidity, profitability, debt default and disclosure on going concern audit opinions on mining sector companies listed on the Indonesia Stock Exchange (IDX) based on the results of tests conducted by researchers. This study uses an associative research strategy with a causal type of quantitative approach and the data analysis method used in this study is logistic regression analysis of panel data with Eviews 10. The population of this study is mining sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sample was determined based on the purposive sampling method, with a total sample of 15 mining sector companies so that the total observations in this study were 60 observations. The data used in this research is secondary data. The data collection method uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using t test. Based on the results of panel data logistic regression analysis with a significance level of 5%, the results of this study conclude that partially Liquidity has a positive effect on Going Concern Audit Opinions, Profitability has a negative effect on Going Concern Audit Opinions, while Debt Default and Disclosure has not effect on Going Concern Audit Opinions. Keywords: Liquidity, Profitability, Debt Default, Disclosure, Going Concern Audit Opinion

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKUNARTO, KUNARTO0305044801roye111111@gmail.com
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Dewi Sunarsih
Date Deposited: 20 Sep 2021 22:29
Last Modified: 20 Sep 2021 22:29
URI: http://repository.stei.ac.id/id/eprint/5187

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