DAMPAK ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS, DAN FINANCIAL LEVERAGE TERHADAP OPINI GOING CONCERN AUDITOR (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2017)

CHRISTIAN, ALBERT FERDINAND (2019) DAMPAK ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS, DAN FINANCIAL LEVERAGE TERHADAP OPINI GOING CONCERN AUDITOR (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Going concern audit opinion received by a company auditor would indicate a reasonable doubt the viability of the company. Going concern audit opinion can be used in decision making basis for the users. Some research on the factors that may affect the auditor's going-concern audit opinion has been done. However, these results still showed inconsistency. This study aimed to reexamine the factors that affect the going concern audit opinion. The data used is the manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013-2017 with data collection using purposive sampling. 27 companies were used as a sample of manufacturing firms for 5 years. Independent variables tested were liquidity ratios, profitability ratios, activity ratios, and financial leverage ratios for the going concern audit opinion the auditor. This study used logistic regression to test the hypotheses because the dependent variable is a dummy variable. The test results stated that the liquidity ratio affects going concern audit opinion negatively. While the other independent variables are not significant. Keywords: Going concern audit opinion, liquidity ratios, profitability ratios, activity ratios, and financial leverage ratios Opini audit going concern yang diterima oleh sebuah perusahaan menunjukkan adanya keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan dasar dalam pengambilan keputusan bagi para pengguna. Beberapa penelitian mengenai faktor-faktor yang dapat mempengaruhi opini audit going concern auditor telah dilakukan. Namun, hasil penelitian tersebut masih menunjukkan ketidakkonsistenan. Penelitian ini bertujuan menguji kembali faktor-faktor yang memengaruhi opini audit going concern. Data yang digunakan adalah data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2008-2012 dengan pengumpulan data menggunakan purposive sampling. Sebanyak 27 perusahaan manufaktur yang digunakan sebagai sampel perusahaan selama 5 tahun. Variabel independen yang diuji adalah rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio leverage terhadap opini audit going concern auditor. Penelitian ini menggunakan regresi logistik untuk menguji hipotesis karena variabel dependennya merupakan variabel dummy. Hasil pengujian menyatakan bahwa rasio likuiditas berpengaruh negatif terhadap opini audit going concern. Sedangkan variabel independen lain tidak berpengaruh secara signifikan. Kata kunci : Opini audit going concern, rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio financial leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 175
NIM: 43217110296
Uncontrolled Keywords: Opini audit going concern, rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio financial leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Dec 2019 04:29
Last Modified: 07 Jan 2020 06:32
URI: http://repository.mercubuana.ac.id/id/eprint/53038

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