PENGARUH LIKUIDITAS, PROFITABILITAS, DEBT DEFAULT, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING GONCERN (Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

RAHAYU, AMELIA FINA (2022) PENGARUH LIKUIDITAS, PROFITABILITAS, DEBT DEFAULT, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING GONCERN (Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Profitabilitas, Debt Default, Financial Distress, dan Ukuran Perusahaan terhadap penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. Penelitian ini menggunakan pendekatan kuntitatif. Populasi dalam penelitian ini menggunakan seluruh perusahaan Manufaktur yang terdaftar di BEI selama periode 2018-2020. Sampel ditentukan dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 47 perusahaan sehingga total observasi dalam penelitian ini sebanyak 141 data observasi. Metode analisis data ini menggunakan metode regresi logistik dengan bantuan pengolahan data SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa : 1) Likuiditas tidak berpengaruh signifikan terhadap Opini Audit Going Concern; 2) Profitabilitas tidak berpengaruh signifikan terhadap Opini Audit Going Concern; 3) Debt default tidak berpengaruh signifikan terhadap Opini Audit Going Concern; 4) Financial distress berpengaruh signifikan terhadap Opini Audit Going Concern; 5) Ukuran perusahaan tidak berpengaruh signifikan terhadap Opini Audit Going Concern. Kata Kunci: Opini Audit Going Concern, Likuiditas, Profitabilitas, Debt Default, Financial Distress, Ukuran Perusahaan ABSTRACT This study aims to examine the impact of the liquidity, profitability, debt default, financial distress, and firm size on going concern audit opinion of manufacturing companies listed on IDX for the 2018-2020 period. This study uses a quantitative approach. The population in this study used all the manufacturing companies listed on IDX during the 2018- 2020 period. The sample was determined by a purposive sampling method with the sample number of 47 companies to total observation in this study with 141 of observation data. The data analysis method in this study used the logistic regression method with SPSS ver26 data processing. Based on the results of the research showed that: 1)The liquidity does not have a significant effect on the acceptance of the Going Concern Audit Opinion; 2)The profitability does not have a significant effect on the acceptance of the Going Concern Audit Opinion; 3)The debt default does not have a significant effect on the acceptance of the Going Concern Audit Opinion; 4)The financial distress have a significant effect on the acceptance of the Going Concern Audit Opinion; 5)The firm size does not have a significant effect on the acceptance of the Going Concern Audit Opinion. Keywords: Going Concern Audit Opinion, Liquidity, Profitability, Debt Default, Financial Distress, Firm Size

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSaleh, Muhammad HasbiNIDN8983840022m.hasbi_saleh@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: AMELIA FINA RAHAYU
Date Deposited: 02 Jan 2023 08:23
Last Modified: 02 Jan 2023 08:23
URI: http://repository.stei.ac.id/id/eprint/9247

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