PENGARUH PROFITABILITAS, DEBT DEFAULT DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Rachel Suwandi, Fiandra (2019) PENGARUH PROFITABILITAS, DEBT DEFAULT DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Profitabilitas, Debt Default dan Ukuran Perusahaan terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah kuantitatif yang diukur dengan metode regresi logistik dengan menggunakan SPSS 25.0. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 20 perusahaan Manufaktur. Tehnik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Indonesian Stock Exchange (IDX): www.idx.co.id. Hasil penelitian membuktikan bahwa Profitabilitas dan ukuran perusahaan berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018, sedangkan debt default tidak berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdafar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Kata kunci: Opini Audit going concern, Profitabilitas, debt default, dan ukuran perusahaan ABSTRACT This study is aimed to test the effect of profitability, debt default and size on going concern on manufacturing companies listed in the Indonesian Stock Exchange (IDX). This type research uses quantitive which is measured using logistic regression-based method with SPSS 25.O. Sample was determined by Purposive sampling method, and get 20 manufacturing companies. The data used in this study are secondary data. Data was collected bye Indonesian Stock Exchange (IDX) Official website: www.idx.co.id. The result of the study prove that Profitability and size effects the going concern audit opinion on manufacturing companies listed on the Indonesian Stock Exchane (IDX) in 2015-2018, while debt default do not effect audit opinion on the company Manufacturing listed on Indonesian Stock Exchange (IDX) IN 2015-2018. Keywords: Going Concern Audit Opinion, Profitability, debt default, dan size.

Item Type:

Thesis (Skripsi)

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