PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi pada perusahaan Property dan Real Estate tahun 2013-2016 di Bursa Efek Indonesia)

LESTIANA, ENGKAY (2019) PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN (Studi pada perusahaan Property dan Real Estate tahun 2013-2016 di Bursa Efek Indonesia). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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1. HALAMAN JUDUL.pdf

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2. SURAT PERNYATAAN.pdf

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3. lembar pengasahan.pdf

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4. Abstrak.pdf

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5. Kata Pengantar.pdf

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6. Daftar Isi.pdf

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7. Daftar Tabel.pdf

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8. Daftar Gambar.pdf

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9. Daftar Lampiran.pdf

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10. BAB I.pdf
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15. Daftar Pustaka.pdf
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Abstract

ABSTRAK Opini audit going concern menjadi justifikasi bahwa perusahaan tidak dapat menjaga keberlangsungan hidupnya, sehingga kemampuan perusahaan dimasa mendatang harus diperhatikan bagi pelaku bisnis. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, dan likuiditas terhadap opini audit going concern. Populasi untuk penelitian ini menggunakan sampel perusahaan sub sektor property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 20142016. Berdasarkan metode purposive sampling, total sampel penelitian adalah 136 laporan keuangan. Pengujian hipotesis ini dilakukan dengan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh negatif terhadap opini audit going concern. Sedangkan, leverage dan profitabilitas tidak berpengaruh signifikan terhadap opini audit going concern. Kata Kunci: Opini audit going concern, leverage, profitabilias, likuiditas, property & real estate ABSTRACT Going-concern audit opinion is the justification that the company cannot maintain its survival, so that the company's ability in the future must be considered for business people. This study aims to determine the effect of leverage, profitability, and liquidity on going concern audit opinion. Population for this research use sample of sub sector company property & real estate which listed in Indonesia Stock Exchange (BEI) year 2014-2016. Pursuant to purposive sampling method, total of research sample is 136 financial report. Hypothesis testing is done by logistic regression analysis. The results of this study indicate that liquidity have a negative effect on going concern audit opinion. Meanwhile, leverage and profitability have no significant effect on going concern audit opinion. Keywords: Going concern audit opinion, leverage, profitability, liquidity, property & real estate

Item Type: Thesis (S1-Sarjana)
Call Number CD: FE/AK 19 004
NIM: 43214310012
Uncontrolled Keywords: Opini audit going concern, leverage, profitabilias, likuiditas, property & real estate
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 10 Mar 2020 03:36
Last Modified: 10 Mar 2020 03:36
URI: http://repository.mercubuana.ac.id/id/eprint/52205

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