Gading Gumilang, Herjuno (2018) PENGARUH LIKUIDITASS, DEBT DEFAULT, FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Periode 2013-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh likuiditas, debt default, financial distress terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang di ukur menggunakan metode regresi logistik dengan SPSS 24.0. Sampel penelitian ini ditentukan berdasarkan metode purposive sampling dengan jumlah sampel 16 perusahaan atau 64 jumlah observasi. Data yang digunakan dalam penelitian ini berupa data sekunder dengan metode dokumentasi sebagai teknik pengumpulan data, melalui situs resmi www.idx.co.id. Hasil Penelitian menunjukan bahwa variabel dinancial distress berpengaruh terhadap opini audit going concern, sedangkan variabel likuiditas dan debt default tidak berpengaruh terhadap opini audit going concern. Kata Kunci : Opini Audit Going Concern, Likuiditas, Debt Default, Financial Distress ABSTRACT The purpose of this study is to examine about influence of liquidity, debt default, financial distress to going concern audit opinion of mining sectors on Indonesia Stock Exchange (IDX). This research uses descriptive research type of quantitative approach, as measured by using logistic regression method with SPSS 24.0. The sample is determined by purposive sampling method, with the number of sample many as 16 companies or 64 total observations. The data used in this research is secondary data with documentation method as data collection technique, through IDX official website www.idx.co.id. The results of the study show that the variables of financial distress have influence on the going concern opinion, while liquidity, debt default have no influence on going concern audit opinion. KeyWord : Going Concern Audit Opinion, Liquidity, Debt Default, Financial Distress.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 25 Jan 2022 08:15 | ||||||||
| Last Modified: | 25 Jan 2022 08:15 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6842 |
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