PENGARUH KUALITAS AUDIT, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI GOING CONCERN (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI 2013-2017)

DANIEL, DANIEL (2019) PENGARUH KUALITAS AUDIT, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI GOING CONCERN (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of audit quality, profitability, liquidity, and firm size on going concern audit opinion on companies listed on the Indonesia Stock Exchange (IDX) food and beverage subsector in 2013-2017. The research method used in this study is descriptive with a qualitative approach. The population in this study are all publicly listed companies listed on the Indonesia Stock Exchange (IDX) which are engaged in the food and beverage subsector in 2013-2017. Samples that met the criteria were 13 companies for 5 years to become 65 samples of the study population. The results of this research are obtained: 1) Audit quality has no significant effect on going-concern audit opinion; 2) Profitability has a significant effect on going-concern audit opinion; 3) Liquidity does not significantly influence the going concern audit opinion; 4) Company size does not have a significant effect on going-concern audit opinion. Keywords: audit quality, profitability, liquidity, and size of the company, going concern Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas audit, profitabilitas, likuiditas, dan ukuran perusahaan terhadap opini audit going concern pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) subsektor makanan dan minuman pada tahun 2013-2017. Metode Penelitian yang digunakan dalam penelitian ini adalah Deskriptif dengan Pendekatan Kualitatif. Populasi dalam penelitian ini adalah seluruh perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) yang bergerak dalam bidang subsektor makanan dan minuman pada tahun 2013-2017. Sampel yang memenuhi kriteria sebanyak 13 perusahaan selama 5 tahun sehingga menjadi 65 sampel populasi penelitian. Hasil peneltitian ini didapatkan: 1) Kualitas Audit tidak berpengaruh signifikan terhadap opini audit going concern; 2) Profitabilitas berpengaruh signifikan terhadap opini audit going concern; 3) Likuiditas tidak berpengaruh signifikan terhadap opini audit going concern; 4) Ukuran Perusahaan tidak berpengaruh signifikan terhadap opini audit going concern. Kata kunci: kualitas audit, profitabilitas, likuiditas, dan ukuran perusahaan, opini audit going concern.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 260
NIM/NIDN Creators: 43214010180
Uncontrolled Keywords: kualitas audit, profitabilitas, likuiditas, dan ukuran perusahaan, opini audit going concern.
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: Dede Muksin Lubis
Date Deposited: 01 Dec 2021 18:07
Last Modified: 19 Jan 2022 02:34
URI: http://repository.mercubuana.ac.id/id/eprint/51234

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