Kusumah, Marlin (2019) PENGARUH RETURN ON ASSETS, CURRENT RATIO, DAN FIRM SIZE TERHADAP OPINI AUDIT GOING CONCERN (PADA PERUSAHAAN RETAIL TRADE BEI PERIODE 2014-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh pengaruh return on assets, current ratio, dan firm size terhadap opini audit going concern pada perusahaan pada perusahaan retail trade yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 22.00. Populasi dari penelitian ini adalah perusahaan retail trade yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 16 perusahaan perdagangan eceran sehingga total observasi dalam penelitian ini sebanyak 80 observasi. Data yang digunakan dalam penelitian ni berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa (1) return on assets tidak berpengaruh terhadap opini audit going concern; (2) current ratio tidak berpengaruh terhadap opini audit going concern; (3) firm size berpengaruh terhadap opini audit going concern; (4) return on assets, current ratio, dan firm size tidak berpengaruh secara simultan terhadap opini audit going concern. Kata Kunci : Return on Assets, Current Ratio, Firm Size dan Opini Audit Going Concern ABSTRACT This study is aimed to test the effect of return on assets, current ratio, and firm size on audit going concern opinion in retail trade companies that listed in Indonesian Stock Exchange (IDX) from 2014 to 2018. This research uses associative quantitative approach, which is measured using multiple linear regression bassed method use SPSS 22.00. Sample was determined by purposive sampling method, and get 16 retail trade companies. So, total observation in this research are 80 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id. Hypothesis testing are using t test and F test. The result are (1) return on assets has no significantly effect to audit going concern opinion. (2) current ratio has no significantly effect to audit going concern opinion. (3) firm size has significantly effect to audit going concern opinion. (4) Return On Assets, Current Ratio, and Firm Size do not simultaneously influence the going concern audit opinion. Kata Kunci : Return on Assets, Current Ratio, Firm Size and Audit Going Concern Opinion
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 05 Oct 2021 07:14 | ||||||||
| Last Modified: | 05 Oct 2021 07:14 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5403 |
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