PENGARUH SOLVABILITAS, PROFITABLITAS, PREDIKSI KEBANGKRUTAN, DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2017)

AMELIA, LIA (2019) PENGARUH SOLVABILITAS, PROFITABLITAS, PREDIKSI KEBANGKRUTAN, DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study examines the effect of solvability, profitability, bankruptcy prediction and audit quality on acceptance of going concern audit opinion at trade, services and investment on Indonesia Stock Exchange (IDX). This study used a sample of trade, services and investment on Indonesia Stock Exchange during period 2016-2017. Sample was determined by using purposive sampling method. The study has 194 samples from 97 companies. In this study, hypotheses were tested using logistic regression. The result of the research shows that solvability, bankruptcy prediction and audit quality does not have an effect on acceptance of going concern audit opinion while profitability have an negative effect on acceptance of going concern audit opinion Keywords : Solvability, Profitability, Bangkruptcy Prediction, Audit Quality, Going Concern Opinion. Penelitian ini menguji pengaruh solvabilitas, profitabilitas, prediksi kebangkrutan dan kualitas audit terhadap penerimaan opini audit going concern pada perusahaan sector perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan sampel perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia selama periode 2016 – 2017. Sampel ditentukan dengan menggunakan metode purposive sampling. Penelitian ini memiliki 194 sampel dari 97 perusahaan. Dalam penelitian ini, hipotesis diuji menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa solvabilitas, prediksi kebangkrutan, dan kualitas audit tidak berpengaruh terhadap penerimaan opini audit going concern sedangkan profitabilitas berpengaruh negatif terhadap penerimaan opini audit going concern. Kata Kunci : Solvabilitas, Profitabilitas, Prediksi Kebangkrutan, Kualitas Audit, Opini Audit Going Concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 182
NIM/NIDN Creators: 43217110095
Uncontrolled Keywords: Solvabilitas, Profitabilitas, Prediksi Kebangkrutan, Kualitas Audit, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
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 > 657.452 Audit Reports/Laporan Audit
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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Dec 2021 14:34
Last Modified: 26 Jan 2022 07:29
URI: http://repository.mercubuana.ac.id/id/eprint/52887

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