Ningsih, Diyanti (2021) PENGARUH AUDIT DELAY, UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2019. Skripsi thesis, Sekolah TInggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah audit delay, ukuran perusahaan, profitabilitas, likuiditas dan solvabilitas terhadap opini audit going concern. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017 – 2019. Penelitian ini menggunakan jenis penelitian deskriftif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan Eviews versi 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan tahun 2019. Sample di tentukan berdasarkan metode purpose sampling, dengan jumlah sample sebanyak 78 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 194 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Tekhnik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian Hipotesis dengan menggunakan Uji z. Penelitian membuktikan bahwa (1) audit delay tidak berpengaruh terhadap opini audit going concern, sementara untuk varibale lainnya seperti (2) ukuran perusahaan (3) profitabilitas , (4) likuditas, dan (5) solvabilitas berpengaruh terhadap opini audit going concern. This study aims to determine whether audit delay, firm size, profitability, liquidity and solvency on going concern audit opinion. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019 This study uses a descriptive quantitative approach, which is measured using a multiple linear regression-based method with Eviews version 10. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample is determined based on purpose sampling method, with a total sample of 78 manufacturing companies so that the total observations in this study were 194 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using z test. The research proves that (1) audit delay has no effect on going concern audit opinion, while for other variables such as (2) firm size (3) profitability, (4) liquidity, and (5) solvency has an effect on going concern audit opinion.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Opini Going concern, Audit delay, Ukuran Perusahaan, Profitabilitas, Likuiditas, | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Diyanti Ningsih | ||||||||
| Date Deposited: | 27 Dec 2021 03:33 | ||||||||
| Last Modified: | 27 Dec 2021 03:33 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6429 |
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