PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, SOLVABILITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris: Pada Perusahaan Manufaktur subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024)

PATIMAH, NUR (2026) PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, SOLVABILITAS, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris: Pada Perusahaan Manufaktur subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of prior audit opinion, solvency, and profitability on going concern audit opinions. The research focuses on manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population of this study consists of 98 companies. This study employs a purposive sampling technique, a non-probability sampling method in which samples are selected based on specific criteria established by the researcher, resulting in 50 companies as the research sample. The type of data used in this study is secondary data obtained from the annual financial statements of food and beverage manufacturing companies listed on the IDX for the period 2020–2024. The data were analyzed using IBM SPSS Statistics. The results of this study indicate that prior audit opinion and solvency have a positive and significant effect on going concern audit opinions. Meanwhile, profitability has a negative and significant effect on going concern audit opinions. Keywords: Going Concern, Solvency, Profitability, Previous Year’s Audit Opinion Studi ini memiliki tujuan untuk meneliti Pengaruh Opini audit tahun sebelumnya, Solvabilitas, dan Profitabilitas terhadap Opini audit going concern. Subjek penelitian yang dipilih adalah Perusahaan Manufaktur subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Jumlah populasi dalam studi ini mencapai 98 perusahaan. Teknik penentuan sampel menggunakan purposive sampling, yaitu teknik pengambilan sampel non-probabilitas berdasarkan kriteria tertentu yang telah ditetapkan peneliti, sehingga diperoleh 50 perusahaan sebagai sampel penelitian. Jenis data yang dipakai dalam studi ini merupakan data sekunder, yaitu data yang bersumber dari laporan keuangan tahunan perusahaan manufaktur di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024 dan diolah menggunakan IBM SPSS Statistics. Temuan dari studi ini memperlihatkan bahwa Opini Audit Tahun Sebelumnya dan Solvabilitas memberikan pengaruh positif yang signifikan terhadap Opini Audit Going Concern. Sedangkan Profitabilitas memberikan pengaruh negatif yang signifikan terhadap Opini Audit Going Concern. Kata Kunci: Going Concern, Solvabilitas, Profitabilitas, Opini Audit Tahun Sebelumnya

Item Type: Thesis (S1)
NIM/NIDN Creators: 43221120052
Uncontrolled Keywords: Going Concern, Solvabilitas, Profitabilitas, Opini Audit Tahun Sebelumnya
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 23 May 2026 03:40
Last Modified: 23 May 2026 03:40
URI: http://repository.mercubuana.ac.id/id/eprint/102204

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