Amalia, Sintya Nur (2021) PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP OPINI AUDIT PENEKANAN GOING CONCERN (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi 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 pengaruh ukuran perusahaan, pertumbuhan perusahaan, dan kondisi keuangan perusahaan terhadap opini audit penekanan going concern pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian yang bersifat asosiatif, yang diukur dengan menggunakan metode regresi data panel dengan software Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 38 perusahaan. Hasil penelitian membuktikan bahwa : 1) Ukuran perusahaan berpengaruh negatif terhadap opini audit penekanan going concern 2) Pertumbuhan perusahaan tidak berpengaruh terhadap opini audit penekanan going concern 3) Kondisi keuangan perusahaan berpengaruh negatif terhadap opini audit penekanan going concern. Kata Kunci: Ukuran Perusahaan, Pertumbuhan Perusahaan, Kondisi Keuangan Perusahaan, Opini Audit Penekanan Going Concern This study aims to determine the effect of company size, company growth, and financial condition of the company on emphasis on audit opinion on going concern in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The research strategy used in this study is an associative research strategy, which is measured using the panel data regression method with Eviews 10 software. The population of this study is manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample was determined based on the purposive sampling method, with a sample size of 38 companies. The results of the study prove that: 1) Company size has a negative effect on Audit Opinion. Emphasis on Going Concern 2) Company growth has no effect on Emphasis on Going Concern Audit Opinion 3) Company Financial Condition has a negative effect on Emphasis on Going Concern Audit Opinion. Key Words: Company Size, Company Growth, Company Financial Condition, Audit Opinion Emphasizes Going Concern.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Sintya Nur Amalia | ||||||||
| Date Deposited: | 28 Apr 2021 04:20 | ||||||||
| Last Modified: | 28 Apr 2021 04:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4269 |
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