Siallagan, Rosinta Dewi Maselina (2021) PENGARUH KUALITAS AUDIT, RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Audit, Rasio Keuangan, dan Ukuran Perusahaan terhadap Opini Audit Going concern. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian dengan model kausalitas dengan menggunakan data yang bersifat kuantitatif yang diambil dari laporan keuangan perusahaan pertambangan yang telah diaudit tahun 2016-2020. Teknik pengumpulan data dalam penelitian ini menggunakan metode purposive sampling. Hasil penelitian membuktikan bahwa : 1) Kualias Audit tidak berpengaruh terhadap Opini Audit Going concern. 2) Rasio Likuiditas berpengaruh terhadap Opini Audit Going concern. 3) Rasio Solvabilitas berpengaruh terhadap Opini Audit Going concern 4) Rasio Profitabilitas berpengaruh terhadap Opini Audit Going concern. 5) Ukuran Perusahaan berpengaruh terhadap Opini Audit Going concern. 6) Kualias Audit, Rasio Likuiditas, Rasio Solvabilitas Rasio Profitabilitas, Ukuran Perusahaan berpengaruh secara simultan terhadap Return On Asset. Kata Kunci: Opini Audit Going concern, Kualias Audit, Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, Ukuran Perusahaan. This study aims to determine the effect of Audit Quality, Financial Ratios, and Company Size on Going concern Audit Opinions. The research strategy used in this study is a research strategy with a causality model using quantitative data taken from audited mining company financial statements for 2016-2020. The data collection technique in this study used purposive sampling method. The results of the study prove that: 1) Audit quality has no effect on Going concern Audit Opinions. 2) Liquidity Ratio has an effect on Going concern Audit Opinion. 3) Solvency Ratio has an effect on Going concern Audit Opinion 4) Profitability Ratio has an effect on Going concern Audit Opinion. 5) Company size has an effect on Going concern Audit Opinion. 6) Audit Quality, Liquidity Ratio, Solvency Ratio, Profitability Ratio, Firm Size have a simultaneous effect on Return On Assets. Key Words: Going concern Audit Opinion, Audit Quality, Liquidity Ratio , Solvency Ratio, Profitability Ratio dan Company Size.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Rosinta Dewi Maselina | ||||||||
| Date Deposited: | 01 Dec 2021 09:29 | ||||||||
| Last Modified: | 01 Dec 2021 09:29 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6039 |
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